HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 5139 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned counsel for the revenue and perused the record. 2. The present writ petition has been filed challenging the Adjudication Order dated 29.02.2024 passed under Section 73 of the U.P.G.S.T. Act passed by respondent no.2 creating a demand of tax of Rs. 1,18,77,814/- for the FY 2018-19. 3. Submissions have been advanced as have already been considered in large number of similar petitions. Primarily, we have considered and dealt with the same in Writ Tax No. 3964 of 2025 (M/s Riya Construction vs State of U.P. & 3 Ors, Neutral Citation No. - 2025:AHC:179271-DB, dated 09.10.2025. 4. Facts being similar, writ petition is allowed and the impugned order is set aside, subject to the petitioner depositing Rs. 11,88,000/- towards the disputed amount (including the amount that may have already been deposited or recovered) within a period of one month from today, with the following directions: (i) Subject to the above deposit being made by the petitioner, the Adjudicating Authority shall make available to the petitioner copy of the show cause notice together with any additional/supplementary notice etc issued in these proceedings together with copies of Relied Upon Documents ('RUDs' in short) within a period of two weeks from the date of compliance Versus Counsel for Petitioner(s) : Pranjal Shukla Counsel for Respondent(s) : C.S.C. M/S Om Auto Traders .....Petitioner(s) State of U.P. and Another .....Respondent(s) shown by the petitioner. (ii) Petitioner shall file reply, if any, within a further period of four weeks therefrom. (iii) Thereupon the respondent No.2 shall fix appropriate date for hearing and communicate the same to the petitioner in the manner prescribed by law with at least two weeks' advance notice. (iv) Petitioner undertakes to cooperate and participate in the proceedings and not seek any undue or long adjournment. 5. It is expected that the proceedings thus remitted would be concluded within six months from the date the petitioner makes first compliance under this order and deposits the amount specified above. 6. The amount so deposited by the petitioner shall remain subject to the final outcome of the adjudication proceedings. October 14, 2025 Abhilash WTAX No. 5139 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad