HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 979 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J. 1. Heard the learned counsel for the petitioner and Shri Rajesh Tiwari, learned Standing Counsel who appears on behalf of the State- respondent nos.1 and 2. 2. This petition has been filed by the petitioner for the following prayers:- "a. Issue a writ, order or direction in the nature of Certiorari for quashing of the order dated 21.05.2025 passed by the respondent no. 2, by means of which a tax liability in tune of Rs.99,80,485.36, as contained in Annexure no. 1 to the writ petition. b. Issue any other writ order or direction which this Hon'ble Court may deem fit and proper in the circumstances of the case. c. Award cost of the petition to the petitioner." 3. It has been submitted by the learned counsel appearing for the State-respondents that the order impugned can be challenged in Appeal under Section 107 of the State GST Act. 4. It has been submitted by the counsel for the petitioner that the petitioner is claiming violation of Principle of Natural Justice and his Versus Counsel for Petitioner(s) : Jai Priya Swapnil, Amrendra Ashok, Pushpila Bisht Counsel for Respondent(s) : C.S.C. M/S Odyssey Computers Pvt.Ltd. Thru. Director,Shri Ajay Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance And Another .....Respondent(s) matter cannot be sent in Statutory Appeal as per the judgment of the Supreme Court in the case of Whirlpool Corporation Vs. Registrar of Trade Marks, Mumbai and Others reported in (1998) 8 SCC 1. 5. It has been submitted by the counsel for the petitioner that a pre Show Cause Notice was issued to the petitioner on the basis of SIB Report dated 11.07.2023 under Section 74(5) of UPGST Act, 2017. The petitioner had asked for time by submitting Online application on the GST Portal on 27.01.2025 asking for additional time and documents to submit a proper reply to the allegations. However, a Show Cause Notice under Section 74(1) was issued by the Respondent no.2 on 05.04.2025. The said Show Cause Notice held the allegations against the petitioner proved on the basis of SIB report but the SIB report was never provided to the petitioner. 6. We have gone through the reply submitted by the petitioner on 27.01.2025 wherein it has been stated as follows:- "Respected Sir, The details required by your goodself is comprehensive and is under reconciliation. The submission as per your notice will require additional time. Therefore, it is most humbly requested to grant an adjournment of 15 days in the interest of justice. Thanking you, Authorized Signatory." 7. The learned Additional Chief Standing Counsel has stated that the application dated 27.01.2025 had asked for only 15 days' time, it had not asked for any documents etc. Also, it has been pointed out from the Notice dated 05.04.2025 that the petitioner was given time till 05.05.2025 to submit a detailed written reply on the Online portal and in case, he is required personal hearing, he was asked to come on 07.05.2025 to the Office of the Respondent no.2 for personal hearing. 8. The petitioner did not submit any reply. WTAX No. 979 of 2025 2 9. The counsel for the petitioner says that the Notice dated 07.04.2025 was not served upon the petitioner. 10. The facts are disputed. Let the petitioner file Appeal under Section 107. 11. The writ petition stands disposed of. September 26, 2025 N.PAL WTAX No. 979 of 2025 3 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- NARESH PAL High Court of Judicature at Allahabad, Lucknow Bench