M/S Maa Vindhyavasini Food Grain Agency Thru. Proprietor Ram Gopal Tiwari v. State of U.P. Thru. Addl. Chief Secy. State Tax Lko. and Another
Case brief
What is this about?
WTAX No. 84 of 2026, Allahabad High Court Lucknow Bench, decided 30-01-2026; M/S Maa Vindhyavasini Food Grain Agency v. State of U.P. (Addl. Chief Secy. State Tax); GST account-freeze dispute; demand orders under Sections 73 and 74 of U.P. C.G.S.T. Act, 2017 froze CC Account 28100500002286 (Rs. 1,09,08,181) and FD Account 28100300034191 (Rs. 11,68,468) without notice per Section 169; orders never served, conceded by respondent counsel; orders dated 24-08-2022 and 17-08-2022 quashed and set aside; opportunity of hearing and fresh orders in accordance with law directed; writ petition disposed of; Judges Shekhar B. Saraf and Manjive Shukla.
What did the court decide?
Impugned orders dated 24-08-2022 / 09-12-2025 and 17-08-2022 / 09.12.2025 quashed and set aside; authorities directed to grant the petitioner an opportunity of hearing and thereafter pass orders in accordance with law; writ petition disposed of with these directions.