Disposed¶15

Aviraj Sharma v. State of U.P. and 2 Others

Allahabad HC6 Jan 2026WTAX/7384/2025

Case brief

AI extract

What is this about?

Allahabad High Court, WRIT TAX No. - 7384 of 2025 (Piyush Agrawal, J.; decided February 20, 2026). Keywords: Section 129(1)(B); Section 129(1)(A); penalty; interception of goods; inward supply; purchaser; valid registration; credit or payment; adjourned/relisted 23.2.2026; orders dated 27.11.2025 and 16.9.2025 challenged. Purely interim order — nothing decided on merits, so treat as non-citable for ratio.

What did the court decide?

No substantive relief decided; petitioner's prayer for accommodation was accepted and the petition was ordered to be listed again as fresh on 23.2.2026. ¶15

Aviraj Sharma vs State of U.P. and 2 Others — Allahabad HC (2026) — LawSathi Research

¶1

HIGH COURT OF JUDICATURE AT ALLAHABAD

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WRIT TAX No. - 7384 of 2025

Aviraj Sharma

.....Petitioner(s)

Versus

State Of U.P. And 2 Others

¶7

.....Respondent(s)

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Counsel for Petitioner(s)	: Rishi Raj Kapoor
Counsel for Respondent(s)	: C.S.C.

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Court No. - 7

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HON'BLE PIYUSH AGRAWAL, J.

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Heard learned counsel for the petitioner and learned Standing Counsel for the respondent.

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By means of present petition, the petitioner is assailing the order dated 27.11.2025 passed by respondent no. 2 and the order dated 16.9.2025 passed by respondent no. 3.

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Learned counsel for the petitioner submits that the petitioner is the recipient of inward supply in other words the purchaser of the goods and at the time of interception of the goods, the petitioner was having valid registration still the penalty has been imposed under Section 129 (1) (B) instead of Section 129 (1) (A).

¶14

On pointed query put to learned counsel for the petitioner that whether the purchases were made through credit or payment, he prays accommodation to get the verification of the same.

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As prayed, list again as fresh on 23.2.2026.

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(Piyush Agrawal,J.)

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February 20, 2026 Rahul Dwivedi/-

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Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad

Aviraj Sharma v. State of U.P. and 2 Others

Case brief

What is this about?

What did the court decide?

Aviraj Sharma v. State of U.P. and 2 Others

Case brief

What is this about?

What did the court decide?

What the court decided

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