HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 5066 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE ARUN KUMAR, J. 1. Heard Sri Pranjal Shukla, learned counsel appearing on behalf of the petitioner and learned Standing Counsel appearing on behalf of the State respondents. 2. In the present writ petition, the petitioner has sought for the following substantial relief: "i) issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned order dated 25.11.2024 uploaded on 28.11.2024 and DRC-16 order 17.09.2025, passed by the Deputy Commissioner, SIB, State Tax, Range-A, Bareilly i.e. respondent no.2 (Annexure No.2 & 3 to the writ petition)." 3. Learned counsel appearing on behalf of the petitioner submits that the issue before this Court is as to whether the proceedings under Section 130 of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act") can be initiated after search and seizure is carried out on the premises of the petitioner. He further submits that this issue is covered by the judgements of this Court in the case of M/s Vijay Trading Company vs. Additional Commissioner grade-2 And Another; Neutral Citation No. - 2024:AHC:132878 and M/s PP Polyplast Pvt. Ltd. vs. Additional Commissioner Grade-2 And Another; Neutral Citation No. - 2024:AHC:121612]. Versus Counsel for Petitioner(s) : Pranjal Shukla Counsel for Respondent(s) : C.S.C. M/S Umesh Kumar Sanjiv Kumar .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) 4. We have perused the orders passed by the learned Single Judge in both the above cases and are of the view that the view taken by the learned Single Judge is absolutely correct in law. 5. In light of the same, the present writ petition succeeds. The writ petition is allowed and the proceedings initiated under Section 130 read with 122 of the Act are quashed and set aside. The respondent authorities shall be at liberty to proceed against the petitioner under the appropriate provisions of law available in the Act. September 26, 2025 Ashok Kr. WTAX No. 5066 of 2025 2 (Arun Kumar,J.) (Shekhar B. Saraf,J.) Digitally signed by :- ASHOK KUMAR High Court of Judicature at Allahabad