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M/S Cosmos Concrete And Structures INDIA PVT. LTD. Lko. And Thru. Proprietor Sunil Kumar Sharma vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others

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WTAX/425/2025HC AllahabadGSTCNR UPHC02033724202507 May 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Anit Vishal Srivastav, Ramesh, Chandra Srivastava

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Neutral Citation No. - 2025:AHC-LKO:26705 Court No. - 6 Case :- WRIT TAX No. - 425 of 2025 Petitioner :- M/S Cosmos Concrete And Structures India Pvt. Ltd. Lko. And Thru. Proprietor Sunil Kumar Sharma Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

1.

Heard learned Counsel for the petitioner as well as learned Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024, the impugned order dated 30.08.2024 and the impugned order dated 19.04.2025 are quashed. The writ petition is allowed.

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The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. Order Date :- 7.5.2025 akverma ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench

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.