Facts of the Case

The petitioner, Clear Secured Services Private Limited, through its Authorised Signatory Shailendra Dubey, filed this writ petition before the Allahabad High Court, Lucknow Bench, against the Commissioner, State Tax GST, U.P., Lucknow and another. The available order records no independent facts of the dispute. The entire operative order, passed by Justice Pankaj Bhatia on 23.11.2023, states only that the writ petition "is disposed off vide order of date passed in Writ Tax No.5 of 2023" — the connected matter decided by the same Bench on the same day. No description of the underlying GST demand, notice or order under challenge, and no reasoning or directions distinct from the companion case, appear on the face of this order.

Issues Involved

  1. Whether the grievance raised in this writ petition was governed by the reasoning and outcome of the connected Writ Tax No.5 of 2023, decided by the same Bench on the same date.

Petitioner's Arguments

  • The order does not record the petitioner's specific submissions; the case type ("Writ Tax") and the respondent (Commissioner, State Tax GST, U.P.) confirm the underlying grievance concerned a GST proceeding, treated as covered by the connected Writ Tax No.5 of 2023.

Respondent's Arguments

  • No submissions on behalf of the Commissioner, State Tax GST, U.P. are separately recorded in this order.

Court Order/Findings

  • The writ petition was disposed of in terms of the order of the same date passed in the connected Writ Tax No.5 of 2023, without any independent reasoning being recorded in this order.
  • No further directions specific to this petitioner appear on the face of the available order.

Important Clarification

  • This is a bare, one-line disposal order that adopts the reasoning of a connected matter (Writ Tax No.5 of 2023) without reproducing it; the actual ratio governing this petitioner's GST dispute can only be ascertained by reference to the order in Writ Tax No.5 of 2023, which is not before this note.
  • Readers relying on this order for precedent value should locate and review the companion order in Writ Tax No.5 of 2023 for the operative reasoning.

Sections Involved

  • The order does not specify the provisions of the CGST Act/U.P. GST Act, 2017 underlying the State Tax GST dispute; these are not recited in the available order text.

Decision – In Favour of

Cannot be determined from the text of this order alone; the petition was disposed of by adopting the outcome of the connected Writ Tax No.5 of 2023, whose operative terms are not reproduced in this order.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Judicature at Allahabad, Lucknow Bench
  • Case No.: Writ Tax No.1 of 2023
  • CNR: Not available
  • Coram: Justice Pankaj Bhatia
  • Decision Date: 23-11-2023
  • Disposal Nature: Disposed of in terms of order in Writ Tax No.5 of 2023

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