Surya Prakash Singh v. U.O.I. Thru. Secy. Ministry of Finance New Delhi and 5 Others
Case brief
What is this about?
GST penalty writ disposed; GSTR 3B non-filing penalty Rs.36,000 (CGST Rs.18,000 + SGST Rs.18,000) for FY 2021-22 via Receipt of Assessment ZD090522080372G dated 28.05.2022; petitioner Surya Prakash Singh / firm Shri Hari Enterprises claims no business activity since registration on 16.10.2020; statutory appellate remedy under Section 107 of State GST Act pointed out by Standing Counsel; Allahabad High Court (Lucknow Bench) disposes petition with liberty to approach appellate forum; representation dated 29.5.2025 not directed to be decided; decided 17.09.2025 by Sangeeta Chandra and Brij Raj Singh, JJ.; keywords: WRIT TAX, Certiorari, Section 107 appeal, GST assessment, no-invention disposal.
What did the court decide?
Liberty granted to the petitioner to approach the appellate forum; no direction issued on the representation dated 29.5.2025 and no adjudication of the penalty challenge.