WRIT TAX No. 1881 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1881 of 2026 M/S Rathi Nu Steel And Another .....Petitioner(s) Versus Union Of India And 2 Others .....Respondent(s) Counsel for Petitioner(s) : Praveen Kumar Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi, Saumitra Singh Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri Dhananjay Awasthi, learned counsel for the Revenue. 2. Challenge has been raised to the order dated 26.12.2025 passed under Section 122 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') for the period 2018-19 to 2021-22. 3. Submissions have been advanced, that the proceedings have been indicated and concluded in absolute violation of principles of natural justice. Though show cause notice was issued on 30.06.2025 neither in the summary of that notice nor in the detailed notice, any date was fixed for submission of reply or for personal hearing. Only this much was indicated in the detailed notice that the petitioner may file its reply within thirty days. The petitioner claims he filed an application seeking RUD's dated