WRIT TAX No. 2039 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2039 of 2026 Ravinder Nath Sharma .....Petitioner(s) Versus Union Of India And Another .....Respondent(s) Counsel for Petitioner(s) : Vedika Nath, Yashonidhi Shukla Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Navin Sinha, learned Senior Advocate assisted by Sri Abhishek Garg alongwith Ms. Vedika Nath, learned counsel for the petitioner; Sri Dhananjay Awasthi, learned counsel for the revenue and Sri Sudarshan Singh, learned counsel for the Union of India. 2. Challenge has been raised to the adjudication order dated 20.02.2026 passed by respondent no.2 under Section 74 read with Section 122(1-A) of the CGST Act, 2017 (hereinafter referred to as the 'Act'). 3. Submission is that the proceedings are inherently lacking in jurisdiction. The petitioner is not a registered person. Therefore, no demand may have been confirmed against him under Section 74 of the Act. Second, it has been submitted, in view of the clear bar under Section 75(13) of the said Act, once penalty had been imposed under Section 74 of the Act, other penalties und