HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3814 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. List revised. None present to press the petition in either call. 2. Sri Arvind Kumar Mishra, learned Standing Counsel for the State is present. 3. Present petition has been filed for the following relief: "I. Issue a writ, order, or direction in the nature of Certiorari quashing the recovery from Electronic Cash Ledger dated 30/07/2026 (Annexe-6) by Respondent No. 2 under Section 79 of the GST Act 2017. II. Issue a writ, order, or direction in the nature of Certiorari quashing the connected demand of tax which is made, which is a gross violation of the principles of natural justice, the recovery from Electronic Cash Ledger dated 30/07/2026 (Annexe-6) by Respondent No. 2 under Section 79 of the GST Act 2017. III. Mandamus or prohibition restraining/prohibiting the respondent from taking any coercive action against the petitioner in pursuance of the impugned recovery from Electronic Cash Ledger dated 30/07/2026 (Annexe-6) by Respondent No. 2 under Section 79 of the GST Act, 2017." 4. On the last date i.e. 16.09.2026, we have passed the below quoted order:- "1. Submission is, against the adjudication order dated 29.08.2024 confirming tax demand Rs. 6,12,000/-, the first appeal filed by the Versus Counsel for Petitioner(s) : Ravindra Kumar Rastogi Counsel for Respondent(s) : C.S.C. M/S Manoj Kumar Richharia Contractor .....Petitioner(s) State of U.P. and Another .....Respondent(s) petitioner was partly allowed on 10.03.2025, reducing the demand of tax to Rs. 4,72,168/-. Against requirement to deposit 20% of that disputed amount, an amount in excess thereof had already been pre-deposited, still, after filing of the second appeal on 20.06.2026, further amounts have been recovered from the petitioner by making deductions from the bank account. 2. Shri Arvind Kumar Mishra, learned Standing Counsel prays for and is granted ten days time to obtain clear written instructions as may disclose the correct facts pertaining to the dates of the orders and filing of the appeal as also the determination of tax amount or deposits or the recovery made. 3. Put up as fresh on 30.09.2026." 5. Today, learned Standing Counsel has obtained written instructions. Copy of the same is marked as 'X' and retained on record. 6. It is thus informed that the entire amount of excess deposit has been refunded to the petitioner on 28.09.2026. 7. In view of such statement made, the cause of action does not survive. The writ petition is, accordingly, dismissed as infructuous in terms of the written instructions of the State and the statement made by the learned Standing Counsel. September 30, 2026 #Vikram/- WTAX No. 3814 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- VIKRAM GUPTA High Court of Judicature at Allahabad