WRIT TAX No. 371 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 371 of 2026 Uttam Kumar .....Petitioner(s) Versus Union Of India And Another .....Respondent(s) Counsel for Petitioner(s) : Rajan Tripathi Counsel for Respondent(s) : A.S.G.I., Krishna Agarawal Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Shri Rajan Tripathi, learned counsel for the petitioner and Shri Krishna Agarwal, learned counsel for the revenue. 2. Present petition has been filed for the following relief: "(i) a writ, order or direction in the nature of CERTIORARI to quash the impugned summon notice dated 8.9.2025 issued by the respondent no.2 for appearance to the petitioner in the proceeding of instituted case bearing DGGI/INV/GST/2122/2025/Gr.E, File No. (CBIC-DIN-202509DNN4000000FE1B) U/s 70 of CGST Act, 2017. (ii) a writ, order or direction in the nature of MANDAMUS commanding and directing the respondents authorities not to take any coercive measure against the petitioner in the garb of issued impugned summon notice to the petitioner." 3. Upon the matter being taken up on 21.01.2026, a coordinate bench has passed the below quoted order: "1. Let notice of the petition be serv