WRIT TAX No. 2308 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2308 of 2026 M/S Azure Power Venus Private Limited .....Petitioner(s) Versus State Of U.P And Another .....Respondent(s) Counsel for Petitioner(s) : Nishant Mishra, Vedika Nath Counsel for Respondent(s) : C.S.C. Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Nishant Mishra alongwith Ms. Vedika Nath, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the revenue. 2. Challenge has been raised to the adjudication order dated 31.03.2026 passed under Section 74 of the UP GST Act, 2017 (hereinafter referred to as the 'Act') by respondent no.2 for F.Y. 2019-20. Undisputed facts that emerge from the perusal of the records are that on 12.09.2024 show-cause notice was first issued to the petitioner under Section 74 of the Act for F.Y. 2019-20. In response thereto, the petitioner filed its reply on 11.10.2024. Thereafter, objections remained pending upto March, 2026. However, it does not appear that if any notice was issued to the petitioner, fixing a date in the proceeding, during this long interval of almost one hand half year. 3. No date came to be fi