Allahabad High Court
/1445/2025 of M/S SWIFTFLOW DISTRIBUTION LLP THRU. AUTHORISED PERSON Vs STATE OF U.P. THRU. ADDL. CHIEF SECY. STATE TAX AND 4 OTHERS on 8 December 2025
JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1445 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE AMITABH KUMAR RAI, J. 1. We have heard Sri Kushagra Dikshit, learned counsel for the petitioner and Sri Sanjay Sareen, learned Additional Chief Standing Counsel for the State
HIGH COURT OF JUDICATURE AT ALLAHABAD
LUCKNOW
WRIT TAX No. - 1445 of 2025
Court No. - 2
HON'BLE MRS. SANGEETA CHANDRA, J.
HON'BLE AMITABH KUMAR RAI, J.
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
1. We have heard Sri Kushagra Dikshit, learned counsel for the petitioner and Sri Sanjay Sareen, learned Additional Chief Standing Counsel for the State Respondents.
2. This writ petition has been filed with the following main prayers:- "I. Issue a writ, order or direction in the nature of certiorari quashing the Impugned Order No. ZD0911251465469 dated 08.11.2025 (ANNEXURE-1) passed by the Respondent No. 4;
II. Issue a writ, order or direction in the nature of mandamus directing the Respondent No. 3 to accept the Appeal of the Petitioner in Form GST APL-01 manually/physically and treat it as filed within the limitation period, considering the technical failure of the GST Portal;
III. Issue a writ, order or direction in the nature of mandamus directing the Respondents to forthwith release the goods (34,480 Kgs of Scrap Batteries) and the Vehicle bearing registration No. RJ04GD5349, without demanding the illegal penalty of Rs. 43,27,285/-;
IV. Issue a writ, order or direction in the nature of Mandamus Versus Counsel for Petitioner(s) : Kushagra Dikshit, Ajeet Pratap Singh, Anupam Mishra Counsel for Respondent(s) : C.S.C. M/S Swiftflow Distribution Llp Thru. Authorised Person .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. State Tax And 4 Others .....Respondent(s)
directing Respondent No. 5 (GSTN) to rectify the technical glitches on the GST Common Portal, which effectively deny taxpayers such as the Petitioner their statutory rights; V. Issue a writ, order or direction in the nature of prohibition restraining Respondents and/or officers of the UP GST department from taking any coercive action against the Petitioner, in any manner, in respect of the Impugned Order dated 08.11.2025 (ANNEXURE-1);"
3. Sri Kushagra Dikshit, learned counsel for the petitioner says that the prayer as made in the writ petition has now become infructuous as the appeal of the petitioner has been registered on the online portal on 03.12.2025.
4. Accordingly, the writ petition is dismissed as having become infructuous. December 8, 2025 Darpan Sharma WTAX No. 1445 of 2025 2 (Amitabh Kumar Rai,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- DARPAN SHARMA High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- DARPAN SHARMA High Court of Judicature at Allahabad, Lucknow Bench