HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4836 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 has made the following prayers:- "(a) Issue a writ, order or direction in the nature of MANDAMUS commanding/directing the respondent No.3 to withdraw the Assessment Order on account of the Petitioner filing their returns within the stipulated period of 15 days from the issuance of the Impugned Assessment Order; (b) Issue a writ, order or direction in the nature of CERTIORARI quashing the Impugned Penalty Order passed Under Section 125/127 of the SGST Act on account of being ultra vires teh aforesaid section;" 3. Learned counsel appearing on behalf of the petitioner submits that the returns have been filed within sixty days of the impugned orders dated September 13, 2022 and October 10, 2022. 4. In light of the same, the authorities are required to withdraw the said orders but the same have not been done till date. 5. The authorities are directed to withdraw the impugned orders dated September 13, 2022 and October 10, 2022 in accordance with law. 6. With the above direction, this writ petition is disposed of. September 23, 2025 DKS Versus Counsel for Petitioner(s) : Mamta Singh, Ritaj Vikram Singh Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) M/s A1-Bism Tanning Industries Sazidpur .....Petitioner(s) State Of Uttar Pradesh And 2 Others .....Respondent(s) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad