M/S Kapoor Traders Thru.Proprietor Shri Rajesh Kapoor And Another vs. State Of U.P. Thru. Commissioner State Tax Govt. Lko. And 3 Others

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/1005/2025HC AllahabadGSTCNR UPHC02076130202523 September 2025Bench: PANKAJ BHATIA2 pages

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1005 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J.

1.

Heard learned Counsel for the petitioner as well as learned Standing another: Writ Tax No.303 of 2024, decided on 04.03.2024, the impugned order dated 23.04.2024 and the impugned order dated 18.09.2025 are quashed.

6.

The writ petition is allowed. Versus Counsel for Petitioner(s) : Rishabh Kapoor Counsel for Respondent(s) : C.S.C., Anurag Srivastava M/S Kapoor Traders Thru.Proprietor Shri Rajesh Kapoor And Another .....Petitioner(s) State Of U.P. Thru. Commissioner State Tax Govt. Lko. And 3 Others .....Respondent(s)

7.

The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing.

8.

As both the orders impugned, which had stopped operation of the bank accounts, have been quashed, the respondent-Bank is directed to allow the petitioner to operate the accounts.

9.

This order has been passed in the presence of Sri Kumar Jaikrit, who has filed Vakalatnama on behalf of respondent-Bank. The Vakalatnama is taken on record. September 23, 2025 akverma WTAX No. 1005 of 2025 2 (Pankaj Bhatia,J.) ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench

Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.