M/S Shivans Construction Thru. Proprietor Mr.Santosh Kumar Tiwari vs. State Of U.P. Thru. Prin. Secy. Institutional Finance,Lko. And 2 Others

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WTAX/328/2025HC AllahabadGSTCNR UPHC02025227202515 April 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Deep Narayan Tripathi

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Neutral Citation No. - 2025:AHC-LKO:20887 Court No. - 6 Case :- WRIT TAX No. - 328 of 2025 Petitioner :- M/S Shivans Construction Thru. Proprietor Mr.Santosh Kumar Tiwari Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance,Lko. And 2 Others Counsel for Petitioner :- Deep Narayan Tripathi Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

1.

Heard learned Counsel for the petitioner as well as learned Standing Counsel.

2.

The present petition has been filed challenging an order dated 06.04.2024 State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024 and in Tax and others: Writ Tax No.1029 of 2021, decided on 04.03.2022. 6. Following the aforesaid two judgements, the impugned orders dated 06.04.2024 and 25.03.2025 cannot be sustained and are quashed.

7.

The writ petition stands allowed.

8.

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 :- 15.4.2025 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.