Dr. Ambedakar Enterprisese v. State of U.P. and Another
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns GST statutory provision - Section 74. The retained release ledger records the outcome as Disposed and classifies the matter under Demand & Adjudication.
Facts and procedural background
Neutral Citation No. - 2023:AHC:122742-DB
Case :- WRIT TAX No. - 782 of 2023
Petitioner :- Dr. Ambedakar Enterprisese Respondent :- State of U.P. and Another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C.
Hon'ble Saumitra Dayal Singh,J. Hon'ble Rajendra Kumar-IV,J.
Issues before the Court
Petitioner :- Dr. Ambedakar Enterprisese Respondent :- State of U.P. and Another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C.
Hon'ble Saumitra Dayal Singh,J. Hon'ble Rajendra Kumar-IV,J.
1. Heard Sri Aditya Pandey, learned counsel for the petitioner and
Court's analysis and findings
No.769 of 2023, we have disposed of that writ petition. For the
same reasons, the present writ petition is being disposed of.
4. Accordingly, the writ petition is disposed of with the
observation, in case the petitioner deposits a sum of Rs.4,00,000/-
Decision and relief
The petitioner before this Court undertakes not to take any undue
adjournment in the proceedings before the adjudicating authority.
Order Date :- 31.5.2023 Kuldeep
2023-06-02T15:35:30+0530 High Court of Judicature at Allahabad
Ratio and practical significance
The binding effect flows from the court's operative reasoning reproduced below, read in the context of the pleaded facts and statutory provisions. Users should not generalise the result beyond materially comparable facts.
- Map the operative reasoning to the exact GST provision and procedural stage.
- Confirm whether a later review, appeal, SLP or subsequent judgment affects reliance.
- Preserve the official case number, decision date and neutral citation in professional work.
Full judgment text
Neutral Citation No. - 2023:AHC:122742-DB
Case :- WRIT TAX No. - 782 of 2023
Petitioner :- Dr. Ambedakar Enterprisese Respondent :- State of U.P. and Another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C.
Hon'ble Saumitra Dayal Singh,J. Hon'ble Rajendra Kumar-IV,J.
1. Heard Sri Aditya Pandey, learned counsel for the petitioner and
Sri Ankur Agarwal, learned Standing Counsel for the State.
2. Challenge has been raised to the order dated 01.12.2022 passed
by the Assistant Commissioner, State Tax, Sector-2, Ghazipur
under Section 74 U.P. Goods and Services Tax Act, 2017 for the
3. In identical facts, by a separate order passed today in Writ Tax
No.769 of 2023, we have disposed of that writ petition. For the
same reasons, the present writ petition is being disposed of.
4. Accordingly, the writ petition is disposed of with the
observation, in case the petitioner deposits a sum of Rs.4,00,000/-
before the adjudicating authority-respondent No.2 within three
weeks from today, the impugned order shall stand set aside.
Further, petitioner may file its reply to the contents of the notice
and the order within a period of two weeks thereafter.
5. If such compliance is made by the petitioner, the adjudicating
authority may fix a fresh date and proceed in accordance with law.
The petitioner before this Court undertakes not to take any undue
adjournment in the proceedings before the adjudicating authority.
Order Date :- 31.5.2023 Kuldeep
2023-06-02T15:35:30+0530 High Court of Judicature at Allahabad
Finin2min Q&A
What court decided this case?
Allahabad High Court
What was the case number?
WRIT TAX No. 782 of 2023
When was the decision delivered?
2023-05-31
Which GST provisions are identified in the case?
GST statutory provision - Section 74
What was the recorded outcome?
Disposed
Is the complete judgment text available here?
Yes. This page includes a faithful local rendition of the full text recovered from the issuing court source.
Should this page substitute professional advice?
No. Verify the official citation and later history before professional reliance.
Who authored the Finin2min case note?
CA Nikhil Gupta.