Mishra Security Services Vs State of U.P. (Allahabad High Court)
The Allahabad High Court dismissed a writ petition challenging a GST assessment order dated 4 June 2025 and the underlying show cause notice dated 17 March 2025. The petitioner had sought quashing of both the assessment order and the notice, along with a direction restraining the GST authorities from taking coercive action pursuant to the impugned order.
The Court observed that the petitioner had participated in the adjudication process by filing a reply to the show cause notice and had also been granted an opportunity of hearing. In these circumstances, the Court held that there was no basis for interference under Article 226 of the Constitution of India, as neither any jurisdictional error nor any violation of the principles of natural justice had been established.
The Court further noted that the petitioner had approached the writ court after considerable delay, as the assessment order had been passed nearly a year earlier. It also recorded that the petitioner had previously filed a writ petition in January 2026 on the same cause of action. That earlier petition had been dismissed as withdrawn with liberty to file a fresh petition with better particulars. However, the Court had not examined either the merits of the matter or the issue of limitation in the earlier proceedings.
