Neutral Citation No. - 2025:AHC-LKO:20321-DB Court No. - 2 Case :- WRIT TAX No. - 315 of 2025 Petitioner :- M/S Satish Tiwari Thru. Legal Representative, Akhilesh Tiwari, Gonda Respondent :- State Of U.P. Thru. Addl. Chief Secy. / Prin. Secy. Rural Engineering Deptt. (Red) And Others Counsel for Petitioner :- Sarvesh Kumar Tiwari,Shailaja Mishra Counsel for Respondent :- C.S.C.,Rishabh Kapoor Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Heard. 2. The petitioner claims to have been awarded a contract by opposite party nos.2 to 4 in the year 2017, which was a time when a transfer was taking place from Value Added Tax (VAT) regime to Goods and Service Tax (GST) regime. The amount payable to the petitioner for the work done was given by the opposite party nos.2 to 3, but the GST payable was not paid. Now the GST department has assessed the petitioner as liable to GST for the aforesaid work done. The submission is that infact the liability should be of the opposite party nos.2 and 3 and not the petitioner. 3. Let the petitioner's application in this regard be considered by respondent no.2 to 4 and a reasoned and speaking order be passed in this regard at the earliest, say within two months. 4.The petition is, accordingly, disposed of. (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 10.4.2025 Shanu/- Digitally signed by :- SHANU SUMAN High Court of Judicature at Allahabad, Lucknow Bench