M/S Gulati Auto Parts vs. State Of Uttar Pradesh And Another
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Cause title — parties, addresses and appearances
order bearing Reference No. ZD0904250473939 dated 05.04.2025 along with DRC-07 passed by Deputy Commissioner, State Tax, Sector-1, Jaunpur, Uttar Pradesh, under Section 74 of CGST/UPGST Act. (b). Issue a writ, order or direction in the nature of certiorari for quashing the impugned Show Cause Notice bearing Reference No. ZD090125234425J dated 21.01.2025 issued by Deputy Commissioner, State Tax, Sector-1, Jaunpur, Uttar Pradesh, under Section 74 of CGST/UPGST Act."
The main challenge of the petitioner is ingredients of Section 74 with the regard to suppression, mischief etc. have not been fulfilled in the show cause notice and in the impugned order.
Upon perusal of the show cause notice and the impugned order, we are of the view that this is a fit case for filing of appeal under Section 107 of UPGST Act, 2017. Versus Counsel for Petitioner(s) : Utkarsh Malviya Counsel for Respondent(s) : C.S.C. M/S Gulati Auto Parts .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s)
Accordingly, the petitioner is directed to file his appeal within a period of three weeks from date. If such an appeal is filed in accordance with law along with the fee deposit as required, the authority is directed to granted an opportunity of hearing to the petitioner and thereafter pass a reasoned order.
With the aforesaid direction, the writ petition is disposed of. September 16, 2025 Sanjeet WTAX No. 4109 of 2025 2
(Praveen Kumar Giri,J.)
(Shekhar B. Saraf,J.) SANJEET KUMAR YADAV High Court of Judicature at Allahabad
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.