Dell International Services India Private Limited Vs State of U.P. and Another

Date: February 1, 2026

Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): SAUMITRA DAYAL SINGH, INDRAJEET SHUKLA
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Subject Matter

GST Demand Confirmed Higher Than Proposed Set Aside Due to Jurisdictional Error

Show Cause NoticeAdjudication

Summary

The High Court has stayed the operation and effect of an impugned order dated 19.01.2026, which confirmed a GST demand of Rs. 13 crores. The stay was granted primarily due to contentions of jurisdictional error and violation of principles of natural…

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the State-respondents. 2. Submission is, jurisdictional error has crept in the proceedings inasmuch as besides violation of principles of natural justice, against proposed demand Rs.9 crores the demand of tax Rs.13 crores…

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