M/S Ss-Mart Retail LLP GSTIN-09ADSFS6446H1ZC Thru. Authorized Representative Anuruddha Mishra v. State of U.P. Thru. Prin. Secy. State Tax Lko. and Another
Writ Tax – Allahabad High Court, Lucknow Bench – GST penalty – impugned order dated 28.02.2024
Case brief
What is this about?
WRIT TAX No. - 169 of 2026, High Court of Judicature at Allahabad (Lucknow Bench), decided February 19, 2026, coram Shekhar B. Saraf and Manjive Shukla, JJ. M/s Ss-Mart Retail LLP (through authorised representative Anuruddha Mishra) versus State of U.P. (through Principal Secretary, State Tax) and another. The Court perused the impugned order dated 28.02.2024, found the penalty imposed thereunder to be beyond the maximum amount prescribed under Section 125 of the CGST Act, quashed and set aside the order, directed a fresh opportunity of hearing and a fresh order in accordance with law within 10 weeks, and directed immediate unfreezing of the petitioner's accounts (preferably within 48 hours); writ petition disposed of. Counsel: Gaurav Singh, Deepak Kumar Pandey, Sachin Kumar, Shailesh Sachan for petitioner; C.S.C. for respondents.
What did the court decide?
Impugned order dated 28.02.2024 quashed and set aside; authorities directed to grant fresh opportunity of hearing to the petitioner and pass a fresh order in accordance with law within 10 weeks; petitioner's frozen accounts directed to be unfrozen immediately, preferably within 48 hours; writ petition disposed of.