WRIT TAX No. 2198 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2198 of 2026 M/S Jindal Metal Co. And Another .....Petitioner(s) Versus Union Of India And 3 Others .....Respondent(s) Counsel for Petitioner(s) : Ishita Farsaiya Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi, Saumitra Singh Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Rahul Agarwal, learned Senior Advocate assisted by Ms. Ishita Farsaiya, learned counsel for the petitioners and Sri Dhananjay Awasthi, learned counsel for the revenue. 2. Challenge has been raised to the Adjudication Order dated 22.12.2025 passed by respondent no.4 under Section 74 and Section 122 of the CGST Act, 2017 (hereinafter referred to as the 'Act'). 3. On 22.04.2026, we have passed the below quoted order:- "1. Heard Sri Rahul Agarwal, learned Senior Advocate assisted by Ms. Ishita Farsaiya, learned counsel for the petitioner and Sri Dhananjay Awasthi, learned counsel for the revenue. 2. Besides other submissions, it has been strenuously urged that the case of the petitioner is not being considered to any extent. Though reply was filed in response to the show-cause notice and the statement of the pet