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SAPTAGIRISHA ENGINEERS AND CONTRACTOR vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

B. SARAF
MANJIVE SHUKLA JJ.
Pet. Counsel
Pranjal Shukla
Res. Counsel
C.s.c.

Petitioner / Applicant

SAPTAGIRISHA ENGINEERS AND CONTRACTOR

Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 26, 2024
Order No.

Writ Tax No. - 1531 of 2024

Citation

2024(9) TAXREPLY 11124

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ORDER

ORDER 1. Heard Sri Pranjal Shukla, learned counsel appearing for the petitioner and Sri Ankur Agrawal, learned counsel appearing for the respondent. 2. At the outset, Sri Pranjal Shukla, learned counsel appearing for the petitioner states that the petitioner is not pressing the writ petition on Prayer No. 2. The writ petition is being pressed on Prayer No. 1 only. 3. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated 29.4.2024 passed by the respondent No. 2 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017. 3. The factual matrix is such that the matter is squarely covered by a coordinate Bench judgment of this Court in Mahaveer Trading Company vs. Deputy Commissioner State Tax and another [(Writ Tax No.303 of 2024), Neutral Citation No.- 2024:AHC:38820-DB]. Relevant portion of the aforesaid judgment is delineated below:- "10. On query made, the lear....

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