M/S Maha Laxmi Enterprises vs. The State Of U.P. And Another

Facts

The petitioner, M/s Maha Laxmi Enterprises, challenged an ex parte order dated 19.01.2023 passed by the Deputy Commissioner, State Tax, Sector-8, Meerut. This order was issued under Section 74 of the GST Act for the tax period 2020-2021. The petitioner argued that the controversy in their case was identical to that in a previous case, M/s Mohan Agencies vs. State of U.P. and Another, decided by a coordinate Bench of the High Court on 13.02.2023 in Writ-Tax No. 58 of 2023. Based on this assertion, the petitioner sought similar relief.

Held

The Court allowed the present writ petition on the same terms as the earlier judgment in Writ-Tax No. 58 of 2023 (M/s Mohan Agencies vs. State of U.P. and Another). The reasoning provided is that the controversy involved in the present case was stated to be squarely covered by the aforementioned earlier order. Consequently, the ex parte order dated 19.01.2023 passed under Section 74 of the GST Act against M/s Maha Laxmi Enterprises for the tax period 2020-2021 was set aside. The operative direction was to allow the petition on the same terms as the precedent case, implying that the relief granted in the Mohan Agencies case would apply here. No issue was expressly left undecided.

Key Issues

1. Whether the ex parte order dated 19.01.2023 passed under Section 74 of the GST Act against the petitioner for the tax period 2020-2021 is liable to be set aside on the ground that the issue is covered by a previous judgment of a coordinate Bench of this Court? Petitioner's Contention: The petitioner contended that the present writ petition was squarely covered by the decision of a coordinate Bench of this Court in Writ-Tax No. 58 of 2023 (M/s Mohan Agencies vs. State of U.P. and Another), decided on 13.02.2023. Therefore, the petition should be allowed on the same terms as the cited case. Revenue's Contention: The judgment records no specific argument from the revenue's counsel.