Disposed¶19

M/S Northern Refrigeration Company Thru. Authorized Representative Jank Raj v. State of U.P. Thru. Prin. Secy. State Tax U.P. Lko. and Another

Allahabad HC20 Mar 2026WTAX/440/2026

Case brief

AI extract

What is this about?

Section 125 UPGST Act penalty quashed - penalty orders dated 19.06.2024 & 17.09.2024 and show cause notices dated 05.06.2024 & 31.07.2024 set aside by Allahabad High Court (Lucknow Bench) - penalty of Rs.50,000/- exceeded maximum limit under U.P. G.S.T. Act, 2017 - return already filed and late fees paid - Article 226 writ disposed of - M/S Northern Refrigeration Company v. State of U.P. (State Tax).

What did the court decide?

Impugned show cause notice dated 05.06.2024 & 31.07.2024 and impugned penalty order dated 19.06.2024 & 17.09.2024 (both under Section 125 of UPGST Act) quashed and set aside; writ petition disposed of in the aforesaid terms. ¶19

M/S Northern Refrigeration Company Thru. Authorized… — GST and Indirect Tax | Allahabad HC (2026)

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW

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WRIT TAX No. - 440 of 2026

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M/S Northern Refrigeration Company Thru. Authorized Representative Jank Raj

¶4

.....Petitioner(s)

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Versus

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

¶7

.....Respondent(s)

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Counsel for Petitioner(s) : Deepak Kumar Pandey, Gaurav Singh, Piyush Agnihotri, Shailesh Sachan Counsel for Respondent(s) : C.S.C.

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Court No. - 3

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HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.

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Heard Shri Deepak Kumar Pandey, learned counsel for the petitioner and Shri Sanjay Sarin, learned Additional Chief Standing Counsel appearing on behalf of State.

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This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following substantial relief(s):

¶13

"(i) Issue a writ, order or direction in nature of 'Certiorari' to quash the impugned order dated 19.06.2024 & 17.09.2024 passed by the opposite party no.2 under Section 125 of UPGST Act (Annexure No.1 & Annexure No.2);

¶14

ii. Issue a writ, order or direction in nature of 'Certiorari' to quash the show cause notice dated 05.06.2024 & 31.07.2024 passed by the opposite party no.2 under Section 125 of UPGST Act (Annexure No.3 & Annexure No.4)."

¶15

It is to be noted that the petitioner has already filed his return and has paid the late fees in accordance with law. Further more, the impugned penalty order dated June 19, 2024 and September 17, 2024 is for a sum of Rs.50,000/- which exceeds the maximum limit provided under the U.P. G.S.T. Act, 2017.

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WTAX No. 440 of 2026

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In light of the same, impugned show cause notice and the impugned penalty order both are quashed and set aside.

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In the aforesaid terms, the writ petition is disposed of.

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March 20, 2026 akhilesh/-

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(Manjive Shukla,J.) (Shekhar B. Saraf,J.)

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Digitally signed by :- AKHILESHWAR KUMAR High Court of Judicature at Allahabad, Lucknow Bench

M/S Northern Refrigeration Company Thru. Authorized Representative Jank Raj v. State of U.P. Thru. Prin. Secy. State Tax U.P. Lko. and Another

Case brief

What is this about?

What did the court decide?

M/S Northern Refrigeration Company Thru. Authorized Representative Jank Raj v. State of U.P. Thru. Prin. Secy. State Tax U.P. Lko. and Another

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

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