High Court · 2025

by the Petitioner 14/09/2021 during pendency of the Writ Petition) (Annexure Number - 2A and 2B); II. Issue writ of Certiorari or any other writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India for quashing and setting aside the authorization given for inspection/search and seizure of the Petitioner's business premises by the Respondent No. 3 in FORM GST INS-01 which was issued without having any reason to believe with mala fide intention and based on baseless, vague, and false and forged complaints in which one of complainants denies complaint with his statement; III. Issue writ of Certiorari or any other writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India for calling for the records of the case wherever it is necessary for deciding the case; IV. Issue writ of Certiorari or any other writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India for quashing and setting aside the entire proceeding initiated u/s 74 and 130 of the UPGST Act because all such proceedings were initiated based on illegal, arbitrary and mala fide authorization for inspection/search and seizure; V. Issue writ of mandamus or any other writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India for directing the Respondent No. 4 and 5 for taking into account copy of the books of account of the Petitioner which was taken by the Surveying Authority from the laptop of the Petitioner in pen drive during the Survey dated 16/05/2019 and the physical copy of the same books of account submitted thereafter during the proceedings; VI. Issue writ of mandamus or any other writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India for directing the Respondent No. 2 and 4 for investigating the case of the Petitioner whether complaint made against the Petitioner and other documents which form the basis for reason to believe for conducting inspection/search on 16/05/2019 were genuine, correct, and not forged; VII. Issue writ of mandamus or any other writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India for directing the Respondent No. 4 for deciding firstly whether case of the Petitioner is covered under Section 73 or Section 74 of the UPGST Act, 2017; VIII. Issue writ of mandamus or any other writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India for directing the Respondent No. 5 for amending his survey report accordingly; IX. Issue writ of mandamus or any other writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India for restraining the respondents, their subordinate servants, agents and any adjudicating authority under the GST Laws from taking any action on the basis of a. the impugned Show Cause Notice issued u/s 74 of the UPGST Act vide Reference No ZD090621006098I dated 09/06/2021 for F.Y. 2018-2019 along with accompanying FORM GST DRC-01 issued under Rule 142(1) of the UPGST Rules and detailed Show Cause Notice issued u/s 73 of the UPGST Act (Annexure Number – 1); b. the impugned Show Cause Notice issued u/s 74 of the UPGST Act vide Reference Number ZA090120000729X dated 03/01/2020 issued by the Respondent No. 4 for F.Y. 2017-2018 along with accompanying FORM GST DRC-01 issued under Rule 142(1) of the UPGST Rules and detailed Show Cause Notice issued u/s 74 of the UPGST Act (Annexure Number – 20); c. the impugned Order passed u/s 74 of the UPGST Act vide Order No. ZD091221000939H dated 30/11/2021 by the Respondent No. 4 for the tax period July, 2017 to March, 2018 (F.Y. 2017-2018) along with accompanying FORM GST DRC - 07 issued under Rule 142(5) of the UPGST Rules and detailed order (Annexure Number - 22D); and d. the impugned Order passed u/s 130 of the UPGST Act (Annexure Number - 2) by the Respondent No. 5 vide Letter/Order No. 79 dated 31/03/2021 for tax period April, 2019 to May, 2019 (F.Y. 2019-2020) along with the Rectification Order passed u/s 161 of the UPGST Act by the Respondent No. 5 vide Letter/Order No. 11 dated 05/06/2021 and FORM GST DRC-07 issued under Rule 100(1), 100(2), 100(3) & 142(5) of the UPGST Rules issued vide Reference No: ZD0909210233696 dated 14/09/2021 (Annexure Number - 2A and 2B) by staying the effect and operation such SCNs and Orders during the pendency of this Writ Petition; X. issue any other writ, order or direction which this Hon'ble Court may deem fit and proper in facts of the instant case; and XI. Any order for cost in favour of the Petitioner, if proper. XII. Issue a writ, order or direction in the nature of certiorari for quashing the proceedings initiated for search, inspection and seizure and consequential orders under Section 74 as they are contrary to law and the principles established by this Hon'ble Court."

3. From perusal of the amended writ petition it is clear that after search and seizure, the authorities have passed order under Section 74 of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act') with regard to financial year 2017-18 and 2018-2019.

4. In the present writ petition order passed under Section 74 of the Act for the assessment year 2017-18 is under challenge. For the assessment year 2018-19, the petitioner has already filed an appeal under Section 107 of the Act and the same is pending. Furthermore, in the present writ petition the writ petitioner has challenged the entire procedure for carrying out search especially the procedure and prior approval for search conducted by the authorities.

5. We are of the view that this writ petition should be disposed of allowing the petitioner to file an appeal under Section 107 of the Act with regard to the assessment order passed under Section 74 of the Act for the assessment year 2018- 19 and the penalty imposed under Section 130 of the Act.

6. In the event petitioner files an appeal within a period of four weeks from date, the authorities are directed to hear out the same expeditiously and pass a reasoned order in accordance with law.

7. Needless to mention that the benefit of Section 14 of Limitation Act, 1963 shall apply in accordance with law.

8. With the above directions, the writ petition is disposed of. Order Date :- 29.7.2025 Dev (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) DEV PRAKASH High Court of Judicature at Allahabad

by the Petitioner 14/09/2021 during pendency of the Writ Petition) (Annexure Number - 2A and 2B); II. Issue writ of Certiorari or any other writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India for quashing and setting aside the authorization given for inspection/search and seizure of the Petitioner's business premises by the Respondent No. 3 in FORM GST INS-01 which was issued without having any reason to believe with mala fide intention and based on baseless, vague, and false and forged complaints in which one of complainants denies complaint with his statement; III. Issue writ of Certiorari or any other writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India for calling for the records of the case wherever it is necessary for deciding the case; IV. Issue writ of Certiorari or any other writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India for quashing and setting aside the entire proceeding initiated u/s 74 and 130 of the UPGST Act because all such proceedings were initiated based on illegal, arbitrary and mala fide authorization for inspection/search and seizure; V. Issue writ of mandamus or any other writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India for directing the Respondent No. 4 and 5 for taking into account copy of the books of account of the Petitioner which was taken by the Surveying Authority from the laptop of the Petitioner in pen drive during the Survey dated 16/05/2019 and the physical copy of the same books of account submitted thereafter during the proceedings; VI. Issue writ of mandamus or any other writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India for directing the Respondent No. 2 and 4 for investigating the case of the Petitioner whether complaint made against the Petitioner and other documents which form the basis for reason to believe for conducting inspection/search on 16/05/2019 were genuine, correct, and not forged; VII. Issue writ of mandamus or any other writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India for directing the Respondent No. 4 for deciding firstly whether case of the Petitioner is covered under Section 73 or Section 74 of the UPGST Act, 2017; VIII. Issue writ of mandamus or any other writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India for directing the Respondent No. 5 for amending his survey report accordingly; IX. Issue writ of mandamus or any other writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India for restraining the respondents, their subordinate servants, agents and any adjudicating authority under the GST Laws from taking any action on the basis of a. the impugned Show Cause Notice issued u/s 74 of the UPGST Act vide Reference No ZD090621006098I dated 09/06/2021 for F.Y. 2018-2019 along with accompanying FORM GST DRC-01 issued under Rule 142(1) of the UPGST Rules and detailed Show Cause Notice issued u/s 73 of the UPGST Act (Annexure Number – 1); b. the impugned Show Cause Notice issued u/s 74 of the UPGST Act vide Reference Number ZA090120000729X dated 03/01/2020 issued by the Respondent No. 4 for F.Y. 2017-2018 along with accompanying FORM GST DRC-01 issued under Rule 142(1) of the UPGST Rules and detailed Show Cause Notice issued u/s 74 of the UPGST Act (Annexure Number – 20); c. the impugned Order passed u/s 74 of the UPGST Act vide Order No. ZD091221000939H dated 30/11/2021 by the Respondent No. 4 for the tax period July, 2017 to March, 2018 (F.Y. 2017-2018) along with accompanying FORM GST DRC - 07 issued under Rule 142(5) of the UPGST Rules and detailed order (Annexure Number - 22D); and d. the impugned Order passed u/s 130 of the UPGST Act (Annexure Number - 2) by the Respondent No. 5 vide Letter/Order No. 79 dated 31/03/2021 for tax period April, 2019 to May, 2019 (F.Y. 2019-2020) along with the Rectification Order passed u/s 161 of the UPGST Act by the Respondent No. 5 vide Letter/Order No. 11 dated 05/06/2021 and FORM GST DRC-07 issued under Rule 100(1), 100(2), 100(3) & 142(5) of the UPGST Rules issued vide Reference No: ZD0909210233696 dated 14/09/2021 (Annexure Number - 2A and 2B) by staying the effect and operation such SCNs and Orders during the pendency of this Writ Petition; X. issue any other writ, order or direction which this Hon'ble Court may deem fit and proper in facts of the instant case; and XI. Any order for cost in favour of the Petitioner, if proper. XII. Issue a writ, order or direction in the nature of certiorari for quashing the proceedings initiated for search, inspection and seizure and consequential orders under Section 74 as they are contrary to law and the principles established by this Hon'ble Court."

3. From perusal of the amended writ petition it is clear that after search and seizure, the authorities have passed order under Section 74 of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act') with regard to financial year 2017-18 and 2018-2019.

4. In the present writ petition order passed under Section 74 of the Act for the assessment year 2017-18 is under challenge. For the assessment year 2018-19, the petitioner has already filed an appeal under Section 107 of the Act and the same is pending. Furthermore, in the present writ petition the writ petitioner has challenged the entire procedure for carrying out search especially the procedure and prior approval for search conducted by the authorities.

5. We are of the view that this writ petition should be disposed of allowing the petitioner to file an appeal under Section 107 of the Act with regard to the assessment order passed under Section 74 of the Act for the assessment year 2018- 19 and the penalty imposed under Section 130 of the Act.

6. In the event petitioner files an appeal within a period of four weeks from date, the authorities are directed to hear out the same expeditiously and pass a reasoned order in accordance with law.

7. Needless to mention that the benefit of Section 14 of Limitation Act, 1963 shall apply in accordance with law.

8. With the above directions, the writ petition is disposed of. Order Date :- 29.7.2025 Dev (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) DEV PRAKASH High Court of Judicature at Allahabad