WRIT TAX No. 531 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 531 of 2026 M/S Royalsky Hotels Private Ltd. Thru. Authorised Signatory .....Petitioner(s) Versus State Of U.P. Thru. Prin. Secy. Revenue Lko. And 4 Thers .....Respondent(s) Counsel for Petitioner(s) : Shailesh Verma Counsel for Respondent(s) : C.S.C., A.S.G.I., Kuldeepak Nag (K.D.Nag) Court No. - 5 HON'BLE ALOK MATHUR, J. HON'BLE AMITABH KUMAR RAI, J. 1. Heard Shri D. D. Chopra, learned Senior Advocate assisted by Shri Sanyam Agarwal, learned counsel for the petitioner, learned Standing Counsel for the respondents no. 1 to 3, Shri Anuj Singh, learned counsel for the respondent no. 4 and Shri Atul Kumar Singh, learned counsel for the respondent no. 5. 2. By means of the present writ petition the petitioner has assailed the show cause notice dated 30.6.2025 issued under Section 74 of the C.G.S.T. Act / U.P. G.S.T. Act as well as the subsequent order in original dated 31.12.2025. 3. It has been submitted by learned counsel for the petitioner that the petitioner is a company incorporated under the provisions of Companies Act and is engaged in supply and service of accommodation and hotels and is also registered under C.G.S.T