Rahil Khan v. Commissioner State Tax U.P. And 3 Others
Reviewed by CA Nikhil Gupta · Last reviewed 3 February 2023
Case data and operative result
Repository ID: F2J-C-0950
Court / Tribunal: Allahabad High Court
Case number: WRIT TAX No. 1401 of 2022
Decision date: —
Law family: GST
Outcome category: Disposed
Sections / provisions: GST statutory provision - Section 67; Section 67
Extractive case note
1. Prayer made in the present writ petition is for a direction to the
Operative-result extract
4. The writ petition is, accordingly, disposed of.
Download the complete local judgment PDF (F2J-C-0950)
The complete packaged judgment text and PDF are the controlling records. The case note is extractive and should not be treated as a substitute for the operative order or later-history verification.
Case note and review by CA Nikhil Gupta · Last reviewed by Finin2min: 2 September 2026
Current law status: Section 67 of the U.P./CGST framework (power of inspection, search and seizure) remains in force as of this review date, with no repeal or replacement of the provision; always check for intervening amendments before relying on this note.
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 pending Section 67 inquiry against the petitioner should be directed to be completed within a defined timeframe, with the petitioner’s objections considered and a personal hearing afforded before any final order.
Court's analysis and findings
Counsel for the respondents submitted that before any final order is passed, the objections filed by the petitioner would be considered by the Competent Authority after affording an opportunity of personal hearing. On that basis, the Court directed that this exercise be completed within four weeks from the date of receipt of a copy of the order, and disposed of the writ petition accordingly — a procedural direction on the conduct of the pending Section 67 inquiry, not an adjudication on the merits of the inquiry itself.
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.