Dr Ambedkar Enterprises vs. State Of U.P. And Another
Facts
The petitioner, Dr Ambedkar Enterprises, has challenged an order dated 01.12.2022 passed by the Assistant Commissioner, State Tax, Sector-2, Ghazipur. This order was issued under Section 74 of the U.P. Goods and Services Tax Act, 2017, pertaining to the tax period 2021-22. The present writ petition is identical in facts to another writ petition, Writ Tax No.769 of 2023, which was disposed of by the Court on the same day. The Court has provided a specific procedural path for the petitioner to resolve the matter.
Held
The Court disposed of the writ petition with specific directions. It held that if the petitioner deposits a sum of Rs.6,50,000/- before the adjudicating authority (respondent No.2) within three weeks from the date of the order, the impugned order dated 01.12.2022 shall stand set aside. Following this deposit, the petitioner will have a further period of two weeks to file its reply to the contents of the notice and the order. Upon compliance by the petitioner, the adjudicating authority is directed to fix a fresh date and proceed in accordance with the law. The petitioner has also undertaken not to seek undue adjournments before the adjudicating authority. The Court did not expressly leave any issue undecided, but the ultimate validity of the tax demand remains subject to further proceedings.
Key Issues
1. Whether the impugned order dated 01.12.2022, passed by the Assistant Commissioner, State Tax, Sector-2, Ghazipur under Section 74 of the U.P. Goods and Services Tax Act, 2017, for the tax period 2021-22, should be set aside. Petitioner's Contention: The petitioner seeks to challenge the order passed by the Assistant Commissioner. The specific grounds of challenge are not detailed in the provided text, but the petitioner is seeking relief from the High Court. Respondent's Contention: The State, represented by the Standing Counsel, is defending the order passed by the Assistant Commissioner. No specific arguments or reliance on authorities by the respondent are recorded in the judgment.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:122743-DB Court No. - 42 Case :- WRIT TAX No. - 780 of 2023 Petitioner :- Dr Ambedkar Enterprises Respondent :- State of U.P. and Another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C. Hon'ble Saumitra Dayal Singh,J. Hon'ble Rajendra Kumar-IV,J.
Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State.
Challenge has been raised to the order dated 01.12.2022 passed by the Assistant Commissioner, State Tax, Sector-2, Ghazipur under Section 74 U.P. Goods and Services Tax Act, 2017 for the tax period 2021-22. 3. In identical facts, by a separate order passed today in Writ Tax No.769 of 2023, we have disposed of that writ petition. For the same reasons, the present writ petition is being disposed of.
Accordingly, the writ petition is disposed of with the observation, in case the petitioner deposits a sum of Rs.6,50,000/- before the adjudicating authority-respondent No.2 within three weeks from today, the impugned order shall stand set aside. Further, petitioner may file its reply to the contents of the notice and the order within a period of two week
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