Allahabad High Court Directs Criminal Contempt Against GST Official For Filing Misleading Personal Affidavit

Noting that the impugned order did not show any consideration of the circulars and only quoted a report signed by an appropriate office, Justice Piyush Agrawal observed

“This shows the functioning of the GST Department. The officers has courage not only to pass the perverse order but filed his personal affidavit trying to mislead the Court stating that after due consideration the order has been passed.”

Petitioner had approached the High Court against rejection of his refund application without any reasons. It was pleaded that the order was a copy paste order, in as uch as the reply of the petitioner, report of concerned officer and some proceedings about another assesee were copy-pasted in the order and there was no application of mind.

Perusing the order, the Court had called for the personal affidavit of the Additional Commissioner, Grade-2(Appeal) First, State Tax, Meerut who had passed the order. Since the affidavit was not satisfactory, the Court had called for a second personal affidavit.

The Court noted that in the second personal affidavit, the answering respondent had mentioned relying on a circular dated 10.9.2025 for passing the impugned order. However, it noted that there was no mention of the circular in the impugned order.

“Despite time being granted on two occasions to file better affidavit but the respondent no. 1 has filed his personal affidavit trying to mislead the Court.

8. In view of the above, let the matter be placed before the appropriate Bench dealing with criminal contempt on 20.1.2026 for issuing notice to the respondent no. 1.”

Upon request of the Additional Advocate General, the Court granted 2 weeks further time for filing of better affidavit. The case is directed to be listed on 6^th January, 2026.

Case Title: Adboulevard Media Private Limited Versus Additional Commissioner, Grade-2(Appeal) First, State Tax, Meerut And Another

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