M/S Maha Laxmi Enterprises vs. The State Of U.P. And Another
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The petitioner, M/s Maha Laxmi Enterprises, has challenged an ex parte order dated January 20, 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 2021-2022. The petitioner contends that the issues in this case are identical to those decided by a coordinate Bench of the High Court in an earlier writ petition, Writ-Tax No. 58 of 2023 (M/s Mohan Agencies vs. State of U.P. and Another), decided on February 13, 2023. Based on this submission, the present petition is being disposed of.
Held
The Court allowed the writ petition on the same terms as the earlier order in Writ-Tax No. 58 of 2023. The reasoning is based on the petitioner's submission that the controversy in the present case is squarely covered by the earlier judgment of a coordinate Bench of this Court. The Court did not independently analyze the facts or the law but relied on the statement made at the bar. The ratio decidendi is that if a matter is demonstrably covered by a prior decision of a coordinate bench on identical facts and issues, the subsequent petition should be allowed on similar terms. The operative direction is to allow the petition, implying the setting aside of the impugned order, though the specific terms of relief granted in the earlier judgment are not detailed in this order.
Key Issues
1. Whether the ex parte order dated January 20, 2023, passed under Section 74 of the GST Act by the Deputy Commissioner, State Tax, Meerut, for the tax period 2021-2022, is liable to be set aside on the grounds that the controversy is covered by a previous judgment of this Court? Petitioner's contention: The petitioner argued that the present case is squarely covered by the decision of a coordinate Bench of this Court in Writ-Tax No. 58 of 2023, decided on February 13, 2023. Therefore, the petition should be allowed on the same terms as the earlier judgment. Revenue's contention: The judgment records no specific argument from the revenue's side regarding the merits of the case or the applicability of the earlier judgment. The counsel for the revenue was heard, but no counter-arguments are detailed.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:116907-DB Court No. - 42 Case :- WRIT TAX No. - 704 of 2023 Petitioner :- M/S Maha Laxmi Enterprises Respondent :- The State Of U.P. And Another Counsel for Petitioner :- Vishwjit Counsel for Respondent :- C.S.C. Hon'ble Saumitra Dayal Singh,J. Hon'ble Rajendra Kumar-IV,J.
Heard Sri Vishwjit, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue.
Challenge has been raised to the order dated 20.01.2023 passed ex parte under Section 74 of the GST Act by the Deputy Commissioner, State Tax, Sector-8, Meerut for the tax period 2021-2022. 3. At the outset, it has been stated at the bar that controversy involved in the present case is squarely covered by an earlier order of the coordinate Bench of this Court dated 13.02.2023 in Writ-Tax No. 58 of 2023 (M/s Mohan Agencies vs. State of U.P. and Another).
In view of such statement, the present petition is also allowed on the same terms. Order Date :- 25.5.2023 Abhilash . (Rajendra Kumar-IV, J.) (S. D. Singh, J.) ABHILASH SINGH 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.