The Hon’ble Supreme Court in M/s Nageen Traders and Molding India Pvt. Ltd. v. State of U.P. & Ors. [SLP (C) Nos. 30711-30713 of 2026 dated September 07, 2026] issued notice and stayed the operation of the judgment of the Hon’ble Allahabad High Court, Lucknow Bench, in M/s. Nageen Traders and Molding India Pvt. Ltd. v. State of U.P. & Ors. [Writ Tax Nos. 989, 991 and 992 of 2026 dated August 10, 2026], wherein the High Court had held that the Deputy Commissioner of State Tax was competent to issue a show cause notice under Section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”) and had relegated the assessee to the statutory appellate remedy by applying the doctrine of election.
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