High Court of Allahabad10 August 2026

Nageen Traders and Molding India (P.) Ltd. v. State of U.P

For revenue

WRIT TAX NO. 989 OF 2026

The ruling in brief

Where petitioner challenged penalty above Rs. 1 crore under section 122(1) imposed by Deputy Commissioner after participating on merits, State circulars provided Deputy Commissioner authority for amounts above Rs. 2.5 crores and proper officer jurisdiction, thus, as authority was competent and petitioner had elected to contest on merits, writ petition was not to be entertained and statutory appeal remedy was to be directed

Provisions considered

Section 122, read with sections 5 and 127, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

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The ruling in brief

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Related rulings

Delhi High Court16 Sept 2026

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Nageen Traders and Molding India (P.) Ltd. v. State of U.P

The ruling in brief

Provisions considered

Nageen Traders and Molding India (P.) Ltd. v. State of U.P

The ruling in brief

Provisions considered

Read the full analysis

RPP Infra Projects Ltd. v. Union of India

Katyani Exports v. Union of India

Siemens Healthcare (P). Ltd. v. Union of India

Read the full analysis