HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 5130 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Shikhar Kaushal along with Sri Akash Kumar Nishad, learned counsel for the petitioner and Sri Arvind Mishra, learned counsel for the Revenue. 2. Challenge has been raised to the adjudication order dated 10.04.2024 passed by the respondent no.2 under Section 73 of the UPGST Act, 2017 whereby the demand of tax Rs. 9,86,996/- has been raised by the petitioner. 3. In similar facts, Writ Tax No. 5127 of 2025 has been disposed of today, by a separate order. Facts being similar, present petition is disposed of in following terms. The impugned order is set aside subject to the petitioner depositing amount of Rs. 1,00,000/- within one month. Subject to such deposit being made, the adjudicating authority shall fix appropriate date and communicate the same to the petitioner through regular mode and ensure that the proceedings are concluded not later than 31.03.2026. The petitioner undertakes to co-operate and participate in the proceedings without seeking any undue adjournment. The amount so deposited shall be subject to Versus Counsel for Petitioner(s) : Akash Kumar Nishad, Shikhar Kaushal Counsel for Respondent(s) : C.S.C. M/S Prime Enterprises .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) final order to be passed by the adjudicating authority. 4. The writ petition is disposed of. October 7, 2025 Pratima WTAX No. 5130 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- PRATIMA AGRAHARI High Court of Judicature at Allahabad