WRIT TAX No. 2189 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2189 of 2026 M/S Shakar Trading Company .....Petitioner(s) Versus Union Of India And 3 Others .....Respondent(s) Counsel for Petitioner(s) : Ashok Pandey, Srestha Pandey Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Office to correct the computerized record to reflect the name of the petitioner as 'Shankar Trading Company' and not 'Shakar Trading Company'. 2. Heard Shri Ashok Pandey, learned counsel for the petitioner, Shri Dhananjay Awasthi and Shri Sanjay Kumar Om, learned counsel for the respondent. 3. Present petition is directed against the order dated 22.12.2025, whereby penalty has been confirmed against the petitioner M/s Shankar Trading Company, arising from show cause notice dated 31.05.2024 issued under section 74 of the Central Goods and Services Tax Act, 2017. 4. At the outset, learned counsel for the petitioner has stated that the challenge to Notification no. 2/2022 dated 11.03.2022 and further Notification no. 27/2024 dated 25.11.2024, as also the amending Notification no. 2/2017 dated 19.06.2017, is not pressed. 5. Accord