WRIT TAX No. 1892 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1892 of 2026 Mahavir Polyplast Pvt. Ltd. .....Petitioner(s) Versus Director Directorate General Of Gst Intelligence And Another .....Respondent(s) Counsel for Petitioner(s) : Adarsh Singh, Aloke Kumar Counsel for Respondent(s) : Dhananjay Awasthi Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Adarsh Singh, learned counsel for the petitioner and Shri Dhananjay Awasthi, learned counsel for respondents. 2. Challenge has been raised to the notice dated 29.08.2025 issued by respondent no.2 under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, 'Act'). 3. Preliminary objection as to delay is rejected for the reason that impugned notice may have been served on the petitioner in October, 2025 and in any case, the proceedings are still pending. Further preliminary objection has been raised as to availability of statutory remedy of filing reply and facing the adjudication proceedings. 4. Learned counsel for petitioner would submit that at present there is no basis to proceed against the present petitioner. He is bona fide purchaser who has secured supplies