HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW M/S Gospell Press Thru. Partner Mr. Rajiv Goyal .....Petitioner(s)

Versus State Of U.P. Thru. Prin. Secy. State Tax Lko And

3 Others .....Respondent(s)

Counsel for Petitioner(s) : Sarvesh Kumar Tiwari, Prashant Kumar Counsel for Respondent(s) : C.S.C.

Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRASHANT KUMAR, J.

1. Heard Shri Prashant Kumar along with Shri Sarvesh Kumar Tiwari and Ms. Fuhar Gupta, learned counsel for the petitioner as well as learned Standing Counsel for the State respondents.

2. This writ tax has been filed by the petitioner with following main prayer(s):

"i. To issue a writ, order or direction in the nature of certiorari quashing the impugned notice dated 17.09.2025 issued by Respondent No.4, U/s. 130 of the UPGST Act, 2017 being without jurisdiction, and in complete violation of the principles of natural justice. (Annexure No.1)

ii. To issue a writ, order or direction in the nature of certiorari quashing the impugned order of seizure dated 06.09.2025 under Form GST INS-02 read with Rule 139(7) of the U.P. GST Rules, 2017 passed by Respondent No.4 (Annexure No.2).

iii. Issue a writ, order, or direction in the nature of