HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3741 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard learned counsel appearing on behalf of 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 June 29, 2025 passed by the Deputy Commissioner, State Tax, Unnao, Sector-1, Kanpur, being the respondent No.2 herein. 3. The factual matrix of the present case indicates that the proceedings that have been initiated against the petitioner under Section 130 of Uttar Pradesh Goods and Services Tax Act, 2017 have been dropped. 4. In light of the same, the proceedings that have now been initiated under Section 74 of the aforesaid Act are without any basis in law. Accordingly, the impugned show cause notice is quashed and set aside. 5. The writ petition is allowed. September 22, 2025 Sanjeet Versus Counsel for Petitioner(s) : Abhay Mani Tripathi, Utkarsh Srivastava Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) M/S Bajaj Kagaj Limited .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) Digitally signed by :- SANJEET KUMAR YADAV High Court of Judicature at Allahabad