Shree Dev Builders And Construction Pvt. Ltd. Vs State of U.P. (Allahabad High Court)
In the case of Shree Dev Builders and Construction Pvt. Ltd. vs. State of Uttar Pradesh, the Allahabad High Court addressed a petition challenging the GST assessment order dated 8 January 2025. The petitioner, a government contractor providing services to the Government, sought directions to have its representation considered under Circular dated 6 June 2018 and Government Orders of 23 October 2017. It requested payment of GST at 12 percent without interest or penalty under Section 50 of the U.P. GST Act, 2017, and sought protection from coercive recovery actions until the representation was decided.
The State respondents raised a preliminary objection noting that a prior writ petition (Writ Tax No. 357 of 2025) concerning the same assessment order had been dismissed. The Court had earlier observed that the assessment order under Section 74(9) of the U.P. GST Act was appealable under Section 107, leaving the petitioner with statutory remedies but no interference in writ jurisdiction. The respondents emphasized that instead of approaching the appellate forum, the petitioner sought mandamus for a waiver of interest and penalty, which could not be granted without challenging the order before a competent authority.
