Neutral Citation No. - 2025:AHC-LKO:20002-DB Court No. - 2 Case :- WRIT TAX No. - 313 of 2025 Petitioner :- M/S Satish Tiwari Thru. Legal Representative Akhilesh Tiwari Respondent :- State Of U.P. Thru. Addl. Chief Secy./ Prin. Secy. Pwd Civil Sectt. Govt. Of U.P. And Others Counsel for Petitioner :- Sarvesh Kumar Tiwari,Shailaja Mishra Counsel for Respondent :- C.S.C. 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.3 in 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. 3 to 10, but the GST payable was not paid. Now the GST department has assessed the petitioner as liable to GST for the payment received in Financial Year 2018-19. The submission is that infact the liability should be of the opposite party nos. 3 to 10, and not the petitioner. 3. Let the petitioner submit separate application before the opp. party Nos. 3 to 10, as separate contracts were entered into between the petitioner and opp. party Nos. 3 to 10, who shall thereafter consider and pass a reasoned and speaking order at the earliest, say within 2 months. With these observations, this writ petition is disposed of. (Om Prakash Shukla, J.) (Rajan Roy, J.) Order Date :- 9.4.2025 A.Nigam Digitally signed by :- ANUJ NIGAM High Court of Judicature at Allahabad, Lucknow Bench