M/S Ajay Distributers Thru. Proprietor Ajay Kumar Gulyani v. State of U.P. Thru. Prin. Secy. (Deptt. of State Tax) Lko. and Another
Case brief
What is this about?
Search terms: Article 226 writ; WRIT TAX / WTAX 421/2026; Allahabad High Court Lucknow Bench; GST penalty order; S. 125 CGST/SGST Act; show cause notice quashed; certiorari; U.P. G.S.T. Act 2017 maximum penalty limit exceeded; Rs. 50,000 penalty; late fees paid; return filed; Commercial Tax Officer Sector-10 Lucknow; State Tax Department Uttar Pradesh. Substance: writ petition disposed of with both the SCN (05.03.2025) and the penalty order (20.03.2025) under S. 125 CGST/SGST Act quashed because the petitioner had already regularised the return/late fee and the penalty exceeded the statutory ceiling in the U.P. G.S.T. Act, 2017.
What did the court decide?
Certiorari effectuated: the impugned show cause notice dated 05.03.2025 and the impugned penalty order dated 20.03.2025 were both quashed and set aside, and the writ petition was disposed of.