WRIT TAX No. 134 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:26064-DB Chief Justice's Court Case :- WRIT TAX No. - 134 of 2025 Petitioner :- M/s Pankaj Foam House Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Pranjal Shukla, Gauransh Mishra Counsel for Respondent :- S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 29.09.2022 passed by Deputy Commissioner, SGST, Bijnor, U.P. 2. A prayed has been made to direct the respondents to issue or upload DRC-07 pursuant to the order dated 29.09.2022 for filing appeal under Section 107 of the UPGST Act, 2017. 3. When the matter came up before the Court on 20.01.2025, learned Standing Counsel was directed to complete his instructions on the aspect of nature of order which needs to be passed by the respondents pursuant to the order dated 29.09.2022 against which an online appeal can be filed and/or issue order under DRC-07 in terms of Rule 142 of the UPGST Rules, 2017, as prayed by the petitioner. 4. Today, instructions have been produced inter alia indicating that summary of order in Form GST DRC-07 has been issued on 03.02.2025 and