WRIT TAX No. 1433 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:46499-DB Chief Justice's Court Case :- WRIT TAX No. - 1433 of 2025 Petitioner :- M/s Riya Enterprises Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against the order dated 08.03.2025 under Section 129(3) of the Goods and Services Tax Act, 2017 (for short 'the Act'). 2. Petitioner's vehicle was stopped at Lodhi Toll Plaza, Robertsganj, Sonbhadra and on being demanded, tax invoices with M/s Atul Traders as the seller from Patna, Bihar was produced in the name of the petitioner as purchaser along with E-Way Bill. It was indicated that TMT bar weighing 30300 Kgs was uploaded from Raigarh to Delhi. The authorities being suspicious of the existence of the two firms, made inquiries and came to the conclusion that both the petitioner and the seller M/s Atul Traders were bogus firms based on which, the order impugned has been passed. 3. Learned counsel for the petitioner made vehement submissions that the action of the authorities in making inquiries against the petitioner and