“Very Sorry State Of Affairs”: Allahabad High Court Raises Concern Over State Not Engaging AG In 2016 Case Despite Court Orders
LIVELAW NEWS NETWORK
29 Dec 2025 3:45 PM IST
While hearing a 2016 plea challenging vires of a state tax amendment, the Allahabad High Court observed that the State had not request the Advocate General (AG) to appear in the matter for the past several appears and he was requested to appear only in November.
Further the court noted that there was no Nodal Officer in the office of Chief Standing Counsel to coordinate with the office of AG, and it also expressed concern at the AG not appearing on video conferencing in the matter despite an earlier direction.
Expressing concern at the conduct of the state litigation a division bench of Justice Sangeeta Chandra and Justice Syed Qamar Hasan Rizvi observed:
"It is strange that Writ-C No. 29277 of 2016 having been filed nine years ago and challenging the vires of the State Amendment carried out in 2016 and having an interim order therein; the State has not requested the learned Advocate General to appear for the past several years. He has been requested only now in November, 2025 to appear in the matter and the State has been careless enough not to provide the record of the writ petition/paper book to the learned Advocate General. No Nodal Officer has been appointed to remain in constant touch with the Office of the Chief Standing Counsel with regard to subsequent applications being filed and current instructions being given by the Department. It is a very sorry state of affairs insofar as conduct of State litigation is concerned. There are hundreds of State Counsels on the panel in civil side only in Lucknow, what to say of such counsels in huge numbers being available at Allahabad".
During the hearing on December 1 the Additional Chief Standing Counsel requested for an adjournment submitting that the Advocate General has not been yet provided a copy of the record of this Writ Petition/paper book, and therefore, he is unable to assist today.
"It is also a matter of concern that the learned Advocate General did not think it fit and proper to appear through Video Conferencing as directed by this Court earlier, and request for an adjournment which we would have certainly granted to him looking at the fact that it would have been his maiden appearance before this Court. We are pained that the attitude of the State Government and the Officials of the concerned Departments," the bench said.
The petitioner, eKart, approached the High Court challenging the legality of the imposition of tax of entry on goods as inserted by way of an amendment in the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 and Uttar Pradesh Tax on Entry of Goods into Local Areas (Amendment) Act, 2016 (UP Act No.18 of 2016) notified on 16th September, 2016.
Finding a prima facie case, the Court had in 2017 granted interim relief to the petitioner to carry on trade and business in U.P. through e-commerce. However, petitioner was asked to submit a bank guarantee with the respondents.
The writ petition remained pending for 9 years and the petitioner gave several bank guarantees amounting to Rs. 19 crores. It was submitted that the certain bank guarantees had been invoked unilaterally by the respondents which could not have been done. It was also submitted since the advent of GST regime, E-commerce was taken care of.
The Court directed the Deputy Commissioner(Assessment), Sector-13 Lucknow to file personal affidavit regarding the circumstance prompting him to invoke the bank gaurantees. It further directed Special Secretary, Institutional Finance, Government of U.P., Lucknow to file his personal affidavit highlighting the time when the AG was engaged in the case, and explaining the delay in engaging him and lack of Nodal Officer to coordinate with him and his office.
The case is next listed on 08.01.2026.
Case Title: Instakart Services Pvt. Ltd. Thru. Its Authorised Signatory Versus State Of U.P. Thru Special Secy. Institutional Finance And Ors
[WRIT - C No. - 29277 of 2016]