WRIT TAX No. 2013 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2013 of 2026 M/S Rkvk Traders Private Limited .....Petitioner(s) Versus State of U.P. and Another .....Respondent(s) Counsel for Petitioner(s) : Pooja Talwar Counsel for Respondent(s) : C.S.C. Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Supplementary affidavit filed today is taken on record. 2. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Arvind Kumar Mishra, learned Standing Counsel for the State. 3. Challenge has been raised to the Adjudication Order passed under Section 73 of the UPGST Act, 2017 (hereinafter referred to as the 'Act') dated 26.12.2025 for Financial Year 2021-22. 4. Twin grounds have been pressed. First, it is stated that the petitioner was not on notice of the last date 24.12.2025. Second, it is submitted there is violation of Section 75(7) of the Act. 5. Learned Standing Counsel objects. He submits that all notices were uploaded including the notice dated 17.12.2025 fixing the date for compliance 22.12.2025. Relying on the recital contained on the notice, he further submits that the date of hearing 24.12.2025 was communicated. The fact that the peti