An interim order in a writ petition stayed coercive action pending filing of counter affidavit, conditioned on the petitioner depositing 10% of the remaining tax liability within 15 days.
Coercive action stayed subject to deposit of 10% of remaining tax liability within 15 days; counter affidavit to be filed by respondents.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 7905 of 2025
Shree Madhuraj Steels Llp
.....Petitioner(s)
Versus
State Of Uttar Pradesh And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Abhinava Krishna Srivastava, Siddhartha Krishna Bakhshi Counsel for Respondent(s) : C.S.C. Court No. - 7
HON'BLE PIYUSH AGRAWAL, J.
Heard Mr. Siddhartha Krishna Bakhshi, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the respondents.
Learned counsel for the petitioner submits that the proceedings under Section 74 of the GST Act were initiated in which the impugned order has been passed by which the tax as well as penalty has been imposed against which an appeal has been preferred which has also been dismissed without considering the material on record.
Matter requires consideration.
Respondents are granted six weeks' time to file counter affidavit. Rejoinder, if any, may be filed within one week.
List thereafter.
Till the next date of listing, no coercive action shall be taken against the petitioner provided the petitioner deposits 10 % of the remaining amount of tax liability within a period of 15 days from today.
(Piyush Agrawal,J.)
December 16, 2025
Rahul Dwivedi/-
Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad
1 issue framed by the court
Whether coercive action can be stayed pending the filing of counter affidavit on deposit of tax amount.
Shree Madhuraj Steels Llp
State Of Uttar Pradesh
2 Others
Piyush Agrawal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
