WRIT TAX No. 1242 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1242 of 2026 Smt. Neelam Sharma .....Petitioner(s) Versus Union Of India And Another .....Respondent(s) Counsel for Petitioner(s) : Pranjal Shukla Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi, Krishna Agarawal Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri Dhananjay Awasthi, learned Standing Counsel for the revenue. 2. Present writ petition has been filed for the following relief : "Issue a writ, order or direction in the nature of mandamus directing and commanding the Respondent No.2 i.e. The Principal Commissioner/Commissioner CGST, to transfer/shifting of seized goods pertaining to M/s Tentech LED Display Private Limited from Plot No. A- 99, Ecotech-VI, GNIDA, Industrial Area, Greater Noida." 3. Grievance of the petitioner is, she is the landlord of the premises that were leased out to M/s Tentech LED Display Private Limited, a duly incorporated company. The premises being a warehouse, certain goods imported by M/s Tentech LED Display Private Limited have been stored there. Those goods are described to be offendi