M/S Shree Maa Saraswati Associates vs. State Of U.P. And 4 Others
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Neutral Citation No. - 2025:AHC:63733-DB Court No. - 40 Case :- WRIT TAX No. - 1836 of 2025 Petitioner :- M/S Shree Maa Saraswati Associates Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- A.S.G.I.,C.S.C.,Gopal Verma Hon'ble Shekhar B. Saraf,J. Hon'ble Dr. Yogendra Kumar Srivastava,J.
Heard learned counsel appearing on behalf of the petitioner, learned Standing Counsel appearing on behalf of respondent Nos.1 & 2 and Mr. Gopal Verma, learned counsel appearing on behalf of the respondent Nos.3 to 5. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner has prayed for the following substantial reliefs:- "(i) Issue a writ, order or direction in the nature of Certiorari quashing the impugned order dated 25.01.2025 passed by the assessing authority under Section 74 of the GST Act in Form GST DRC-07 for the period July, 2017 to March, 2018 (Annexure-1 to the writ petition); (ii) Issue a writ, order or direction in the nature of Certiorari quashing the purported clarification with respect to levy of GST on mining activity w.e.f. 01.07.2017 as contained in item H6 of the Press Release issue pursuant to the 45th meeting of GST Council on 17.09.2021 (Annexure-5 to the writ petition);"
Counsel on behalf of both the parties are agreed that the present impugned order dated January 25, 2025 may be quashed and the matter may be remitted to the Adjudicating Authority for granting an opportunity of hearing to the petitioner to place its case before the Adjudicating Authority.
In light of the above, the impugned order dated January 25, 2025 is quashed and set-aside with a direction upon the Adjudicating Authority to pass a fresh order in accordance with law, after granting an opportunity of hearing to the petitioner. We make it clear that the petitioner shall not seek any unnecessary adjournment on the date of hearing that is fixed for personal hearing.
With the above directions, the writ petition is disposed of. Order Date :- 24.4.2025 Rakesh (Dr. Y.K. Srivastava, J.) (Shekhar B. Saraf, J.) RAKESH MEHTA 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.