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SHREE MAA SARASWATI ASSOCIATES vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
YOGENDRA KUMAR SRIVASTAVA
Pet. Counsel
Rahul Agarwal
Res. Counsel
A.s.g.i.
Gopal Verma

Petitioner / Applicant

SHREE MAA SARASWATI ASSOCIATES

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

Uttar Pradesh

Date Apr 24, 2025
Order No.

Writ Tax No. - 1836 of 2025

Citation

2025(4) TAXREPLY 13056
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ORDER

ORDER 1. Heard learned counsel appearing on behalf of the petitioner, learned Standing Counsel appearing on behalf of respondent Nos.1 & 2 and Mr. Gopal Verma, learned counsel appearing on behalf of the respondent Nos.3 to 5. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner has prayed for the following substantial reliefs:- "(i) Issue a writ, order or direction in the nature of Certiorari quashing the impugned order dated 25.01.2025 passed by the assessing authority under Section 74 of the GST Act in Form GST DRC-07 for the period July, 2017 to March, 2018 (Annexure-1 to the writ petition); (ii) Issue a writ, order or direction in the nature of Certiorari quashing the purported clarification with respect to levy of GST on mining activity w.e.f. 01.07.2017 as contained in item H6 of the Press Release issue pursuant to the 45th meeting of GST Council on 17.09.2021 (Annexure-5 to the writ petition);" 3. C....

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