Rahil Khan v. Commissioner State Tax U.P. And 3 Others
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns GST statutory provision - Section 67. The retained release ledger records the outcome as Disposed and classifies the matter under Search, Summons & Arrest.
Facts and procedural background
HIGH COURT OF JUDICATURE AT ALLAHABAD ***
1. Prayer made in the present writ petition is for a direction to the
respondents to complete the inquiry initiated by respondent No.4 under
Section 67 of the U.P. Goods and Services Tax Act, 2017.
Issues before the Court
Whether the order is speaking : No
Whether the order is reportable : Yes/No
Court's analysis and findings
weeks from the date of receipt of copy of the order.
4. The writ petition is, accordingly, disposed of.
Whether the order is speaking : No
Chief Justice's Court Serial No.7
Decision and relief
Commissioner State Tax U.P. and others .....Respondents
Whether the order is reportable : Yes/No
2 WTAX No. 1401 of 2022
2023-02-06T13:42:18+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
HIGH COURT OF JUDICATURE AT ALLAHABAD ***
1. Prayer made in the present writ petition is for a direction to the
respondents to complete the inquiry initiated by respondent No.4 under
Section 67 of the U.P. Goods and Services Tax Act, 2017.
2. Learned counsel for the respondents submitted that before passing
any final order, the objections filed by the petitioner shall be considered
by the Competent Authority after affording opportunity of personal
3. Let the aforesaid exercise be completed within a period of four
weeks from the date of receipt of copy of the order.
4. The writ petition is, accordingly, disposed of.
Whether the order is speaking : No
Chief Justice's Court Serial No.7
WRIT TAX No. - 1401 of 2022
Through :- Ms. Sufia Saba, Advocate
Through :- Mr. Niraj Kumar Singh, State Law Officer for the respondents
CORAM : HON'BLE RAJESH BINDAL, CHIEF JUSTICE HON'BLE OM PRAKASH TRIPATHI, JUDGE
Commissioner State Tax U.P. and others .....Respondents
Whether the order is reportable : Yes/No
2 WTAX No. 1401 of 2022
2023-02-06T13:42:18+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. 1401 of 2022
When was the decision delivered?
2023-02-03
Which GST provisions are identified in the case?
GST statutory provision - Section 67
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.