Viable Venture Private Limited Vs State of U.P. and Another (Allahabad High Court)
The Allahabad High Court addressed a challenge by Viable Venture Private Limited against a tax notice, where the petitioner argued that no tax liability should arise from a lease deed dated June 7, 2017, because the lease was executed prior to the enforcement of the UPGST Act, 2017.
The Court, after hearing counsel for the petitioner and the State, noted that a similar petition (Srigarv Infratech Pvt. Limited Vs. State of UP and another) had already been entertained by a coordinate bench. Citing the reason contained in the earlier writ tax, the High Court stayed further proceedings related to the challenged notice dated March 4, 2025. The Court granted the State four weeks to file a counter-affidavit and the petitioner two weeks thereafter to file a rejoinder-affidavit, listing the matter to be heard along with the related case.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Sri Shaubhik Gupta (through V.C.) alongwith Sri Shivang, learned counsel for the petitioner and Sri Nimai Das, learned Additional Chief Standing Counsel appearing for the State.
2. At the very outset reference has been made to order dated 09.05.2025 passed by a coordinate bench of this Court in Writ Tax No.1565 of 2025 (Srigarv Infratech Pvt. Limited Vs. State of UP and another).
