M/S Satgur Traders Thru. Its Proprietor Ramji Gupta vs. State Of U.P. Thru. Addl. Chief Secy. State Tax And 2 Others
Original PDF →No AI summary yet for this judgment.
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 955 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J.
Heard learned counsel for the petitioner, learned Standing Counsel, who appears for the State-opposite parties and perused the record.
This writ petition has been filed by petitioner with following main prayer(s): "i. Issue a Writ, Order or Direction in nature of 'Certiorari' thereby quashing the impugned, Ex-parte, Uncontested Order U/S-73 of GST Act, 2017 in terms of DRC 07 dated 08.08.2024 for financial year 2019-20, passed by the opposite party no. 3. i.e. Deputy Commissioner, State Tax, Sector-1 Ambedkar Nagar, U. P. by means of which the O.P. No.3 has raised the demand of Rs.50,52,824.00/- along with interest & penalty to the petitioner's company is being as Annexure No-1. ii. Issue a writ order or direction in nature of mandamus commanding against the opposite party no.3 for decide the rectification application as SPL-2 dated 08.04.2025."
Learned counsel for the petitioner is pressing only prayer no.ii and he says that rectification application is pending before the opposite party no.3, who has not taken any decision in the matter.
Learned Standing Counsel has pointed out that rectification application can be filed only within six months of the passing of the original order, Versus Counsel for Petitioner(s) : Mohd. Raziullah, Zartab Qamar Counsel for Respondent(s) : C.S.C. M/S Satgur Traders Thru. Its Proprietor Ramji Gupta .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. State Tax And 2 Others .....Respondent(s)
but in this case it has been filed after eight months. It has also been submitted that clerical error alone can be looked into after the period of revocation, but in the case of the petitioner, he wants an order on merits as is evident from the rectification application.
Be that as it may, since rectification application is pending before opposite party no.3, he may decide the same including whether it is maintainable or not by passing a speaking and reasoned order within two months from the date of production of certified copy of this order before him.
The writ petition is disposed of. September 22, 2025 Anupam S/- WTAX No. 955 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) ANUPAM SINGH PATEL 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.