HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1537 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J. 1. Heard learned counsel for the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the show cause notice dated 10.10.2025 issued by the respondent No.2 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'U.P.G.S.T. Act'). 3. Shri Atul Gupta, learned counsel for the petitioner submits that the show cause notice is bereft of the ingredients of Section 74 of the U.P.G.S.T. Act that require evidence of fraud, willful misstatement and suppression of facts to evade tax. 4. Upon perusal of the show cause notice, the contentions of the petitioner appears to be correct. 5. Learned counsel for the respondents also fairly submits that the show cause notice does not contain the necessary prerequisites that are required to issue a show cause notice under Section 74 of the U.P.G.S.T. Act. 6. In light of the same, the show cause notice dated 10.10.2025 is quashed and set aside with liberty to the Department to proceed under any other provision of the U.P.G.S.T. Act in accordance with law. Versus Counsel for Petitioner(s) : Vaibhav Krishna Counsel for Respondent(s) : C.S.C. The Oriental Insurance Company Ltd. Lko. Thru. Autho. Sign. Bindu Jain Das Gupta .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. State Tax Deptt. U.P. Lko. And 2 Others .....Respondent(s) 7. With the aforesaid direction, writ petition is disposed of. December 16, 2025 Ashutosh WTAX No. 1537 of 2025 2 (Manjive Shukla,J.) (Shekhar B. Saraf,J.) Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench