WRIT TAX No. 1431 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1431 of 2026 M/S Shiv Traders .....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., Ramesh Chandra Shukla Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Aditya Pandey, learned counsel for the petitioner, Sri R.C. Shukla, learned counsel for the respondents and learned Standing Counsel for the State. 2. The present writ petition has been filed with the following reliefs:- "I. Issue a suitable writ, order or direction in the nature of certiorari for quashing the impugned order dated 29.12.2025 passed by the respondent no.2 under section 122(1)(vii) & (ii) of the UPGST/CGST Act for the tax period April 2018 to March 2023, F.Y. 2018- 19, 2019-20, 2020-21, 2021-22 and 2022-23 alongwith DRC-07 dated 30.12.2025 (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 28.6.2025 in Form GST DRC-01 issued by the respondent no.2 (Annexure-2 to the writ petition)." 3. On 08.04.2026, this Court had