M/S Manuj Enterprises Thru. Authorized Signatory Sulabh Singh vs. State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 3 Others
Held
The Court found a violation of the principles of natural justice as the petitioner was not granted a hearing. Consequently, the impugned orders were quashed and set aside.
Facts
The petitioner's claim for Input Tax Credit (ITC) was rejected by the Deputy Commissioner and Commercial Tax Officer. The petitioner argued that these orders were passed without providing an opportunity for a hearing.
Key Issues
Whether the impugned orders rejecting the ITC claim were passed in violation of the principles of natural justice by denying the petitioner an opportunity of hearing.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1494 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.
Heard learned counsels appearing on behalf of the parties.
This petition has been filed under Article 226 of the Constitution of India, inter alia seeking the following reliefs:- "(i) Issue a writ, order or direction in the nature of CERTIORARI thereby quashing the impugned orders dated 18.01.2025 & 18.01.2025 passed by Opposite Party No.2 / Deputy Commissioner, Lucknow, Sector- 20, Zone-II, Lucknow (C), Lucknow-II-UP, and order dated 01 08.2025, passed by Opposite Party No.3 /Commercial Tax Officer, Lucknow, Sector-20, Zone-II, Lucknow (C), Lucknow-II-U P., thereby rejecting the claim of Input Tax Credit amount of total Rs. 89573/- As contained in Annexure No. 1, 2 & 3 to this writ petition. (ii) Issue a writ, order or direction in the nature of MANDAMUS thereby commanding and directing the Opposite Parties to make payment of the Input Tax Credit amount of Rs. 89573/- to the petitioner alongwith 18% interest, forthwith or as directed by this Hon'ble High Court, within stipulated period, in the interest of justice."
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