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2025 DAILYLAW 163368 (ALL)

M/S NEW SR ELECTRICAL AND ENGINEERS THRU. PROPRIETOR DINESH TIWARI v. STATE OF U.P. THRU. ADDL. CHIEF SECY. FINANCE DEPTT. LKO. AND 2 OTHERS

WTAX/903/2025 · 2025-09-15

Brij Raj Singh, Sangeeta Chandra

body2025

Judgment text

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 903 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents. 2. This petition has been filed with the following main prayers:- "1- Issue a writ, order or direction in the nature of certiorari quashing the impugned communication / order dated 26.08.2025 issued by the opposite party no.3/ Deputy Commissioner (Special Investigation), State Tax, Range-B, Lucknow (Annexure-1 to the writ petition). 2-Issue a writ, order or direction in the nature of mandamus commanding the opposite parties not to interfere with or restrain Indian Oil Corporation Ltd. from making lawful contractual payments to the petitioner. 3-Issue a writ, order or direction in the nature of Versus Counsel for Petitioner(s) : Ajay Sharma Counsel for Respondent(s) : C.S.C. M/S New Sr Electrical And Engineers Thru. Proprietor Dinesh Tiwari .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Finance Deptt. Lko. And 2 Others .....Respondent(s) mandamus commanding the opposite parties not to take any coercive steps or recovery measures against the petitioner without initiation and completion of proceedings strictly under Sections 73/74 of the GST Acts." 3. Learned counsel for the petitioner submits that the order impugned has now been withdrawn, therefore, this writ petition has become infructuous. 4. The writ petition is accordingly dismissed as infructuous. September 15, 2025 Sachin WTAX No. 903 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- SACHIN MEHROTRA High Court of Judicature at Allahabad, Lucknow Bench