M/S Sri Dayal Loha Bhandar Thru. Proprietor Shri Uma Shanker Gupta vs. State Of U.P. Thru. Addl. Chief Secy. Deptt. Of State Tax Lko. And 3 Others

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WTAX/441/2025HC AllahabadGSTCNR UPHC02034676202509 September 2025Bench: PANKAJ BHATIA2 pages

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 441 of 2025

Court No. - 6 HON'BLE PANKAJ BHATIA, J.

1.

Heard learned counsel for the petitioner and learned Standing Counsel : Utkarsh Gupta, Neelanjali Gupta, Shweta Shukla Counsel for Respondent(s) : C.S.C. M/S Sri Dayal Loha Bhandar Thru. Proprietor Shri Uma Shanker Gupta .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Deptt. Of State Tax Lko. And 3 Others .....Respondent(s)

7.

Orders dated 07.07.2023 & 28.02.2025 are quashed.

8.

Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner.

September 9, 2025 VNP/- WTAX No. 441 of 2025 2 (Pankaj Bhatia,J.) VISHVANATH PRASAD SHUKLA 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.