Cooprative Cane Development Union Tulsipur, Balrampur Thru. Secy. vs. State Of U.P. Thru. Prin. Secy. Institutional Finance And 2 Others - Allahabad High Court, 27 November 2025

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW

WRIT TAX No. - 1325 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.

Heard learned counsel appearing on behalf of the parties.

This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following substantial relief(s): "(i) It is, most respectfully prayed that this Hon'ble court may graciously be pleased to quash the ex-parte order dated-22-07-2024 passed by Deputy Commissioner, State Tax, Khand-2, Balrampur under Section 73 (9) of Uttar Pradesh Goods and Services Tax Act, 2017."

Upon perusal of the documents, it appears that proper service was not made upon the petitioner of the show cause notice that was issued.

In light of the same, we are of the view that for meeting the ends of justice, another opportunity should be granted to the petitioner.

In light of the same, the impugned order is quashed and set aside with a direction upon the authorities concerned to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law within a period of 12 weeks from date. Versus

Counsel for Petitioner(s) : Ekta Mishra Counsel for Respondent(s) : C.S.C. Cooprative Cane Development Union Tulsipur, Balrampur Thru. Secy. .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance And 2 Others .....Respondent(s)

With the above directions, the writ petition is disposed of. November 27, 2025 Ashutosh WTAX No. 1325 of 2025 2 (Manjive Shukla,J.) (Shekhar B. Saraf,J.) ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench