APPLICATION U/S 528 BNSS No. 12158 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD APPLICATION U/S 528 BNSS No. - 12158 of 2026 M/S Bhageshwari Paper Ltd .....Applicant(s) Versus State of U.P. and Another .....Opposite Party(s) Counsel for Applicant(s) : Aditya Krishnatreya, Mihir Ghosh Roy Counsel for Opposite Party(s) : A.S.G.I. (Senior Advocate), Alok Ranjan Mishra, G.A. Court No. - 73 HON'BLE VIKRAM D. CHAUHAN, J. 1. Heard Sri Amit Krishan, learned Senior Counsel assisted by Sri Aditya Krishnatreya, learned counsel for the applicants, Sri Dhananjay Awasthi, learned counsel for the CGST, Sri Alok Ranjan Mishra, learned counsel for the Union of India and learned A.G.A. for the State. 2. The present application has been filed by the applicants for quashing the summoning order dated 8.10.2025 passed by Special Chief Judicial Magistrate, Meerut in Complaint Case No. 18016 of 2025 (Union of India Vs. M/s Trikoot Iron & Steel Casting Ltd. & 11 others) under Section 9 and 9AA of Central Excise Act, 1944, CGST, Division-I, Muzaffar Nagar as well as the entire proceedings of the aforesaid case. 3. Learned Senior Counsel appearing for the applicants submits that Directorate General of Goods and Services Tax Intelligence on the basis