Neutral Citation No. - 2025:AHC:79257-DB Chief Justice's Court Case :- WRIT TAX No. - 1969 of 2025 Petitioner :- M/s Navjyoti Metals Respondent :- Deputy Commissioner State Tax, and another Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner seeking to question the order dated 09.04.2025 passed under Section 74 of the Goods and Services Act, 2017 ('Act'). 2. Submission has been made with reference to the documents produced along with the reply to the show cause notice that the authority, did not look at the documents in question and, has passed the order impugned. 3. On going through the documents in question when discrepancies apparent on the face of record were noticed by the Court, counsel for the petitioner sought time and now by way of supplementary affidavit, documents have been produced seeking to substantiate the submissions made in the reply de hors the documents, which were filed along with reply. 4. Having heard learned counsel for the petitioner, submissions, as made, before the authority which are now sought to be substantiated by way of producing additional documents, cannot be made subject matter in the proceedings under Article 226 of the Constitution of India. 5. Additional evidence, in case the petitioner seeks to produce, has to be produced in appellate proceedings under Section 107 of the Act. 6. Consequently, we do not find any reason to entertain the present petition and the same is, therefore, dismissed leaving it open for the petitioner to avail the alternative remedy in accordance with law. Order Date :- 14.5.2025 nd (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- NISITH DEY High Court of Judicature at Allahabad