WRIT TAX No. 3608 of 2025 at Allahabad

AFR Neutral Citation No. - 2025:AHC:135383-DB Court No. - 3 Case :- WRIT TAX No. - 3608 of 2025 Petitioner :- Atlantis Intelligence Ltd. Respondent :- Union of India And 2 Others Counsel for Petitioner :- Mohit Singh Counsel for Respondent:- A.S.G.I.,C.S.C.,Gaurav Mahajan, Saumitra Singh Hon'ble Shekhar B. Saraf.J. Hon'ble Praveen Kumar Giri.J. (Judgment dictated in open Court by Shekhar B. Saraf, J.) 1. Heard Ms. Anjali Jha Manish, learned counsel appearing on behalf of the petitioner, Mr. Gaurav Mahajan, learned Senior Standing Counsel appearing on behalf of the respondent No.2/Assistant Commissioner, CGST and Mr. Arvind Kumar Mishra, learned Standing Counsel for the State- respondent. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the impugned order in original dated January 1, 2025 passed by the Assistant Commissioner, CGST, Division -I, NOIDA. The prayers made out in the above writ petition are delineated below: "A. Issue a writ, order or direction in the nature of certiorari to quash the Order In Original bearing No.84/AC/CGST/Div-I/N/2024-25 dated January 31, 2025 passed by the learned Assistant Commissi