HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 906 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J. 1. Memo of appearance filed by Shri Atul Kumar Singh, Advocate on behalf of respondent no. 1 is taken on record. 2. Heard learned counsel for the petitioner, learned Standing Counsel appearing for the State-respondents, Shri Atul Kumar Singh, learned counsel for respondent no.1 and perused the record. 3. This writ petition has been filed by petitioner with following main prayer: "(i). Issue a writ, order or direction in the nature of certiorari quashing the impugned show cause notice dated 30.06.2025 purportedly issued under Section 74(1) of the U.P. Goods and Services Tax Act, 2017 being illegal, arbitrary and without jurisdiction (contained as Annexure no.1)." 4. The Assessee has informed in the instructions sent by Sri Surendra Kumar, Sales Tax Officer, Gonda that a fresh show cause notice has been issued under Section 74(1) on 09.09.2025 indicating tax liability of Rs.12,51,480.00, penalty of Rs.12,51,418 and interest of Rs.14,37,366.00. 5. This writ petition is dismissed as withdrawn with liberty to the petitioner to approach the appropriate forum. September 10, 2025 Pks Versus Counsel for Petitioner(s) : Sarvesh Kumar Tiwari, Hemant Tiwari, Kanak Pathak Counsel for Respondent(s) : A.S.G.I., C.S.C. (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Karmendra Narayan Tiwari .....Petitioner(s) U.O.I. Thru. Secy. Ministry Of Finance Deptt. Of Revenue New Delhi And 2 Others .....Respondent(s) Digitally signed by :- POOJA SETH High Court of Judicature at Allahabad, Lucknow Bench