Neutral Citation No. - 2025:AHC:145050-DB Court No. - 3 Case :- WRIT TAX No. - 4005 of 2025 Petitioner :- M/S N.P Agro India Industries Private Limited Respondent :- State of U.P. and Another Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard Sri Gauransh Mishra, learned counsel holding brief of Sri Pranjal Shukla, learned counsel appearing on behalf of the petitioner and learned Standing Counsel appearing on behalf of the State respondents. 2. In the present writ petition following prayers have been made by the petitioner:- "i) issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned order dated 10.10.2022 uploaded on 14.11.2022 passed by the Deputy Commissioner, SIB, State Tax, Range-A Bareilly, i.e. respondent no.2 (Annexure No.2 to the writ petition). ii) issue a writ or direction or pass an order in the nature of Mandamus restraining the respondents from resorting to any coercive measure against the Petitioner pursuant to the impugned orders; iii) issue any other suitable writ or direction or pass an order as this Hon'ble Court may deem fit or proper in the facts and circumstances of the case; and iv) Award the cost of the writ petition to the petitioner." 3. Learned counsel appearing on behalf of the petitioner submits that the issue before this Court is as to whether the proceedings under Section 130 of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act") can be initiated after search and seizure is carried out on the premises of the petitioner. He further submits that this issue is covered by the judgement in the case of M/s Vijay Trading Company vs. 128922-DBAdditional Commissioner grade-2 And Another, Writ Tax No.1278 of 2024 [Neutral Citation No. - 2024:AHC:132878] decided on August 20, 2024 and M/s PP Polyplast Pvt. Ltd. vs. Additional Commissioner Grade-2 And Another, Writ Tax No.1183 of 2024 [Neutral Citation No. - 2024:AHC:121612] decided on July 30, 2024 128922-DB of this Court. 4. We have perused the orders passed by the learned Single Judge in both the above cases and are of the view that the view taken by the learned Single Judge is absolutely correct in law. 5. In light of the same, the present writ petition succeeds. The writ petition is allowed and the proceedings initiated under Section 130 read with 122 of the Act are quashed and set aside. The respondent authorities shall be at liberty to proceed against the petitioner under the appropriate provisions of law available in the Act. Order Date :- 22.8.2025 DKS (Praveen Kumar Giri,J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad