Allahabad High Court Raps GST Officials For Ignoring Binding Precedents; Seeks Compliance Mechanism

The Allahabad High Court pulled up GST officials for disregarding binding precedents while initiating proceedings under Section 130 read with Section 122 of the GST Act. J

Justice Piyush Agrawal observed that while citizens are expected to know only general law, officers must follow higher court rulings to prevent arbitrary action and judicial chaos.

The Court directed the Principal Secretary (Institutional Finance), Uttar Pradesh, to file a personal affidavit and mandated the creation of a structured system to keep officers updated on judicial pronouncements.

The court mandates that officers undergo regular legal training and adhere to judicial directives to uphold constitutional governance.

[Rajdhani Udyog v. State of U.P. & Ors]