Neutral Citation No. - 2025:AHC-LKO:12444-DB Court No. - 2 Case :- WRIT - C No. - 1829 of 2025 Petitioner :- M/S New Gold Brick Field Thru. Proprietor Mushtaq Ahmad Respondent :- State Of U.P. Thru. Secy. Deptt. Of Revenue Lko. And 2 Others Counsel for Petitioner :- Paritosh Shukla,Iqbal Ahmed Ahmedullah Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Heard. 2. The recovery proceedings which are impugned herein have been initiated for recovery of dues under the Goods and Services Tax, 2017 for the period 2018-2019, 2019-2020 and 2020-2021. The contention of the petitioner's Counsel is that the petitioner has got his license revoked in 2023, however, we fail to understand as to how only on this ground, the recovery can be interfered if the liability pertains to a prior period. 3. In view of the above, we see no reason to interfere in the matter, the writ petition is dismissed. (Om Prakash Shukla, J.) (Rajan Roy, J.) Order Date :- 3.3.2025 -Piyush- Digitally signed by :- PIYUSH YADAV High Court of Judicature at Allahabad, Lucknow Bench