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IN THE HIGH COURT OF ALLAHABAD
SHEKHAR B. SARAF, YOGENDRA KUMAR SRIVASTAVA
Arena Superstructures Private Limited – Appellant
Versus
Union of India – Respondent
JUDGMENT :
Shekhar B. Saraf, J.
1. Heard Sri Rahul Agarwal, learned counsel appearing along with learned counsel, Ms. Saumya Srivastava and Sri Ami Tandon for the petitioner and Sri Naveen Chand Gupta, learned counsel appearing along with learned counsel, Sri Gopal Varma, for the Union of India.
2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ-petitioner has sought the following prayers along with certain ancillary reliefs:
"(i) Issue an appropriate writ, order or direction in the nature of CERTIORARI or any other appropriate writ for quashing the Impugned Assessment Order dated 04.02.2025 bearing Reference No: ZD090225039501M passed under Section 74(9) of CGST/UPGST Act, 2017 by the Deputy Commissioner [Respondent No. 5] as well as the Impugned Demand Notice issued in pursuance to the Impugned Order dated 04.02.2025 passed under Section 74 of the CGST/UPGST Act, 2017 against the Petitioner relating to financial year 2017-2018.
(ii) Issue an appropriate writ, order or direction in the nature of MANDAMUS or any other appropriate writ commanding/directing the Respondents not to recover tax, interest and penalty imposed upon the Petitioner in purs
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