M/S Kendid Sales And Marketing Private Limited vs. The State Of U.P. And 2 Others
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Neutral Citation No. - 2025:AHC:112286 Court No. - 7 Case :- WRIT TAX No. - 2806 of 2025 Petitioner :- M/S Kendid Sales And Marketing Private Limited Respondent :- The State Of U.P. And 2 Others Counsel for Petitioner :- Vishwjit Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J.
Heard learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State-respondent.
By means of present petition, the petitioner is assailing the order dated 5.9.2024 and 18.10.2022 passed in the proceedings under Section 74 of UP GST Act (Tax Period F.Y. 2021-22).
In pursuance of earlier order, instructions have come and a copy of which are taken on record.
On the strength of instructions, learned ACSC submits that neither any detailed order has been passed nor the same has been uploaded in the portal.
Confronted to the said fact, learned counsel for the petitioner submits that this Court has time and again held that while rejecting
the appeal even on the ground of latches, detailed order should be passed.
In support of his submission, learned counsel for the petitioner has relied upon the judgements of this Court in the cases of New Shanti Restaurant Vs. State of UP (Neutral Citation No. 2024: AHC:159402), M/s YFC Projects Private Limited Vs. State of UP (Writ Tax No. 1541 of 2024) decided on 21.10.2024 and M/s Citation No. 2024: AHC: 89608).
After hearing learned counsel for the parties and with the consent of the parties, the writ petition is decided without calling for counter affidavit.
In view of the facts and circumstances of the case as well as law laid down by this Court as referred herein above, the impugned
order passed by the appellant court cannot be sustained in the eyes of law and same is hereby quashed.
The writ petition succeeds and is party allowed.
The matter is remanded to the appellate authority, who shall proceed de novo and pass an appropriate reasoned and speaking order, after giving due opportunity of hearing to the petitioner, within a period of three months from the date of production of certified copy of this order. Order Date :- 14.7.2025 Rahul Dwivedi/- RAHUL DWIVEDI 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.