HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4924 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Rishi Tandon, learned counsel for the petitioner and Sri Arvind Mishra, learned counsel for the revenue and perused the record. 2. The present writ petition has been filed challenging the Adjudication Order dated 19.02.2025 passed under Section 74 of the U.P.G.S.T. Act passed by respondent no.2 creating a demand of tax of Rs. 62,68,442/- for the FY 2020-2021. 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. Further it has been stated that the Assistant Commissioner/ Adjudicating Authority, in the present case, had no pecuniary jurisdiction to issue the adjudicating notice, inasmuch as the proposed demand exceeds the monetory limit of Rs.2.5 crores. 4. Facts being similar, writ petition is allowed and the impugned order is set aside, with the following directions: (i) Subject to the petitioner filing a copy of this order before respondent No. 2 within a month, 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 shown by the petitioner. (ii) Petitioner shall file reply, if any, within a further period of four weeks Versus Counsel for Petitioner(s) : Rishi Tandon Counsel for Respondent(s) : C.S.C. A.L.M. Ispat Company .....Petitioner(s) State of U.P. and Another .....Respondent(s) 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 of first compliance made by the petitioner. October 15, 2025 Nadeem WTAX No. 4924 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- NADEEM AHMAD High Court of Judicature at Allahabad