WRIT TAX No. 2015 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2015 of 2026 M/S Ganpati Infrastructure Development Company Limited .....Petitioner(s) Versus Joint Commissioner, Central Goods And Services Tax And Central Excise And Another .....Respondent(s) Counsel for Petitioner(s) : Abhinav Jaiswal, Aditya Pandey, Kumar Sreshtha Counsel for Respondent(s) : Dhananjay Awasthi Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Supplementary affidavit filed today is taken on record. 2. Heard Shri Aditya Pandey along with Shri Kumar Sreshta and Abhinav Jaiswal, learned counsel for the petitioner and Shri Dhananjay Awasthi, learned counsel for the respondents. 3. The present writ petition has been filed against the composite order dated 31.12.2025 passed by respondent no.1 under Section 73 and 74 of the CGST Act, 2017 read with UPGST Act, 2017 and IGST Act, 2017 for the financial years 2019-20 to 2022-23. 4. Submissions are two fold. First, it has been submitted, though a composite notice may be issued either under Section 73 of the Act for different financial years and in a limited sense such composite notice may also be issued under Section 74 of the Act, for di