HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4523 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 January 15, 2025 and the subsequent order dated May 23, 2025 passed by the Deputy Commissioner, State Tax Jurisdiction, Sector 3, Mathura, Aligarh being the respondent No.2 herein for Financial Year 2019-20. 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 and the order are quashed and set aside. 5. The writ petition is allowed. September 25, 2025 DKS Versus Counsel for Petitioner(s) : Pranjal Shukla Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) M/S Shri Girraj Misthan Bhandar .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad