HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4044 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Challenge has been raised to the show cause notice dated 24.07.2026 under Section 73 of the U.P. GST Act, 2017 and also other proceedings initiated under Section 122 of the said Act. 2. To the extent, the proceedings are not shown to suffer from any jurisdictional error, interference claimed under Article 226 of the Constitution of India, is declined. 3. Accordingly, the writ petition is disposed of with a direction, subject to petitioner filing objections to the impugned show cause notice, the same may be dealt with and decided on their own merits without being prejudiced by any observation made herein. 4. If the petitioner applies for copies of RUDs etc. those applications may be dealt with first before concluding the proceedings. October 5, 2026 S.A. Versus Counsel for Petitioner(s) : Sumeet Mishra, Suyash Agarwal Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) M/S Ram Niwas Moti Lal .....Petitioner(s) Deputy Commissioner, State Tax And Another .....Respondent(s) Digitally signed by :- SALMAN AHMAD High Court of Judicature at Allahabad