The Allahabad High Court has ordered the commencement of criminal contempt proceedings against the Additional Commissioner, Grade-2 (Appeal), State Tax, Meerut. This decision comes after the Commissioner submitted a misleading personal affidavit to the Court despite being granted two separate opportunities to rectify the inaccuracies.
Justice Piyush Agrawal, noting that the impugned order did not show any consideration of the circulars and only quoted a report signed by an appropriate office, stated that “This shows the functioning of the GST Department. The officer has the 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.”
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The applicant had approached the HC against the rejection of his refund application without any reasons. It was pleaded that the order was a copy-paste order, since the applicant’s reply, the report of the concerned officer, and some proceedings regarding another taxpayer were copied and pasted in the order, without any application of mind.
The court, upon perusing the order, had called for the personal affidavit of the Additional Commissioner, Grade-2 (Appeal), First, State Tax, Meerut, who had passed the order. The Court had called for a second personal affidavit because of the unsatisfactory affidavit.
The court mentioned that in the second personal affidavit, the answering respondent had cited relying on a circular dated 10.9.2025 for passing the impugned order. In the impugned order, no circular was mentioned.
“Despite time being granted on two occasions to file a better affidavit, 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.”
The Allahabad High Court, on the request of the Additional Advocate General, granted two weeks’ additional time to file a better affidavit. On 6th January 2026, the case is directed to be listed.
| Case Title | Adboulevard Media Pvt. Ltd. vs. Additional Commissioner |
| Case No. | Writ Tax No. – 6707 of 2025 |
| For Petitioner | Raj Kumar Singh, Rajat Aren |
| For Respondent | C.S.C. |
| Allahabad High Court | Read Order |
