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IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW
RAJAN ROY, OM PRAKASH SHUKLA
Ashok Gandhi – Appellant
Versus
State Of U.P. Thru. Addl. Chief Secy. State Tax Civil Secrt. Lko. – Respondent
JUDGMENT :
(1) Heard Shri Rajeev Kumar Srivastava, learned Counsel for the petitioner and learned Standing Counsel for the State.
(2) This writ petition under Article 226 of the Constitution of India has been filed, assailing the orders dated 24.04.2023 and 26.05.2023 passed by the opposite party No. 3-District Magistrate/Licensing Authority, Saharanpur and opposite party no.1/State, respectively, whereby the petitioner has been directed to deposit 10% of the amount of grant-in-aid and interest (Rs.4,37,50,359/-) i.e. Rs.40,75,035.90 in the head of GST account within a period of one week and submit a copy of the challan so that the Commissioner, State Tax, Uttar Pradesh could be informed.
(3) Petitioner before this Court was running a cinema hall, namely, G.N.G. Multiplex, at Saharanpur, which was constructed by partnership firm as per terms and conditions of deed of partnership dated 05.03.2008 contained in Annexure no.3 to the petition. He was granted license by the licensing authority to run Audi 1 to 4 Cinema Hall in the aforesaid G.N.G. Multiplex.
(4) The State Government had issued a Government Order dated 03.01.2011, whereby in superssesion of earlier Government Orders and also
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