Neutral Citation No. - 2025:AHC-LKO:28165-DB Court No. - 1 Case :- WRIT - C No. - 4514 of 2025 Petitioner :- Saleem Ahmad Respondent :- State Of U.P. Thru. Its Prin. Secy. Deptt. Of Urban Development Lko. And 4 Others Counsel for Petitioner :- Ashok Kumar Mishra Counsel for Respondent :- C.S.C.,Rishabh Kapoor Hon'ble Attau Rahman Masoodi,J. Hon'ble Ajai Kumar Srivastava-I,J. 1. Heard learned counsel for the petitioner, Sri Rishabh Kapoor, learned counsel for the opposite party Nos.2 to 5 and learned Standing Counsel for State-opposite party No.1. 2. The petitioner claims to have been awarded a contract by opposite party nos.2 to 5 in the year 2018, which was a time when a transfer had taken 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 5, 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 to 5 and not the petitioner. 3. Let the petitioner's application in this regard be considered by opposite party nos.2 to 5 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. (Ajai Kumar Srivastava-I, J.) (Attau Rahman Masoodi, J.) Order Date :- 14.5.2025 Shubhankar Digitally signed by :- SHUBHANKAR THAKUR High Court of Judicature at Allahabad, Lucknow Bench