WRIT TAX No. 6830 of 2025 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 6830 of 2025 M/S Shiv Traders .....Petitioner(s) Versus State Of U.P. And 2 Others .....Respondent(s) Counsel for Petitioner(s) : Pooja Talwar Counsel for Respondent(s) : C.S.C. Court No. - 33 HON'BLE VIKAS BUDHWAR, J. 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Standing Counsel, who appears for State- respondents. 2. Since counter and rejoinder affidavits have been exchanged between the parties. The counsel for the rival parties have made a joint statement that they do not propose to file any further affidavits thus with the consent of the parties, writ petition is being decided at the fresh stage. 3. The case of the writ petitioner is that it is a registered dealer and is having GSTIN No. 09BKBPP6273NIZH. The writ petitioner sold goods (Groundnut) to one M/s Durga Trading Company amounting Rs. 3,48,000/-. There was a charge of Rs. 17,400/- IGST at the rate of 5%, totaling to Rs. 3,65,400/-. The consignment was loaded on vehicle bearing no. UP 32 LN 2687 and it was to proceed to West Bengal from the State of Uttar Pradesh. The case of the writ petitioner is that goods along