M/S VARANASI SANGAM EXPRESSWAY PVT. LTD. THRU. AUTHORIZED PERSON MR. RAMADAT PAREEK v. COMMISSIONER STATE TAX COMMERCIAL TAX HEAD OFFICE LUCKNOW AND ANOTHER
WTAX/810/2025 · 2025-09-17
Brij Raj Singh, Sangeeta Chandra
body2025
DailyLaw.ai
[ 2025 DAILYLAW 158470 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 158470 (ALL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 810 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J.
HON'BLE BRIJ RAJ SINGH, J.
1. Heard learned counsel for the petitioner, Shri Rajesh Tiwari, learned Additional Chief Standing Counsel, who appears for the State-opposite parties and perused the record.
2. This writ tax has been filed by petitioner with following main prayer(s):
"I. Issue a writ, order or direction in the nature of Certiorari quashing the Show Cause Notice dated 20.06.2025 issued by the respondent no. 2(Annexure no. P/5): II. Grant ad-interim relief restraining Respondent No. 2, to not proceed with adjudication of Show Cause Notice dated 20.06.2025;"
3. Shri Rajesh Tiwari, learned Additional Chief Standing Counsel has raised preliminary objection regarding maintainability of the writ tax/petition on the ground that writ petition itself is of only 7 paragraphs and the facts, that are being argued by learned counsel for the petitioner, have been mentioned in the Grounds.
4. Learned counsel for the petitioner states that annexures have been filed in support of the such pleadings. Versus Counsel for Petitioner(s) : Om Shankar Tiwari, Prasoon Shukla, Saakshi Pandey Counsel for Respondent(s) : C.S.C. M/S Varanasi Sangam Expressway Pvt. Ltd. Thru. Authorized Person Mr. Ramadat Pareek .....Petitioner(s) Commissioner State Tax Commercial Tax Head Office Lucknow And Another .....Respondent(s)
5. We are of the, prima facie, opinion that annexures do not form part of pleadings. They are filed in support of the pleadings. The pleadings in the writ petition are lacking.
6. The writ petition is dismissed as withdrawn with liberty to the petitioner to file fresh petition. September 17, 2025 Anupam S/- WTAX No. 810 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- ANUPAM SINGH PATEL High Court of Judicature at Allahabad, Lucknow Bench