WRIT TAX No. 1836 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1836 of 2026 M/S Jitendra Construction .....Petitioner(s) Versus State of U.P. and Another .....Respondent(s) Counsel for Petitioner(s) : Aditya Pandey, Himanshu Mishra Counsel for Respondent(s) : C.S.C. Court No. - 38 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRASHANT KUMAR, J. 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following reliefs:- "I. Issue a suitable writ, order or direction in the nature of certiorari for quashing the impugned order dated 19.04.2024 passed by the respondent no.2 under section 73 of the UPGST/CGST Act for the tax period April 2018 to March 2019, F.Y. 2018-19 (Annexure-1 to the writ petition). II. Issue a suitable writ, order or direction in the nature of certiorari for quashing the impugned notice dated 20.12.2023 in Form GST DRC-01 issued by the respondent no.2 (Annexure-2 to the writ petition)." 3. Counsel on behalf of the petitioner relies on a coordinate Bench judgment of this Court in the case of Mahaveer Trading Company vs. Deputy Commissioner State Tax reported in 2024 U.