WRIT TAX No. 2296 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2296 of 2026 M/S A.R. Exports .....Petitioner(s) Versus Union Of India And 4 Others .....Respondent(s) Counsel for Petitioner(s) : Syed Ahmed Faizan, Sr. Advocate, Zaheer Asghar Counsel for Respondent(s) : A.S.G.I., C.S.C., Dhananjay Awasthi Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri SFA Naqvi, learned Senior Advocate assisted by Sri Zaheer Asghar, learned counsel for the petitioner, Sri Dhananjay Awasthi, learned counsel for the revenue and perused the record. 2. The present petition has been pressed with the following relief: "(i) issue a writ, order or direction in the nature of certiorari quashing the impugned summons/notices dated 30.03.2026, 20.02.2026, 02.06.2025, 29.05.2025 & 14.08.2025 issued under Section 70 of the CGST Act, 2017 (Annexure-2, 3, 4, 5 & 5-A). (ii) Issue a writ, order or direction in the nature of mandamus directing the respondents to forthwith de-seal the petitioner's business premises situated at 331, Avas Vikas Colony, Sikandra, Agra, and permit access thereto in presence of the petitioner or his authorized representative, inasmuch as the petitioner had