M/S Shahil Traders vs. State Of U.P. And Another
Held
The Court allowed the writ petition. The impugned order dated January 13, 2023, passed by respondent No. 2, the Assistant Commissioner (Incharge), Commercial Tax, Mobile Squad, Unit-3, Aligarh, U.P., was set aside and quashed. The matter was remitted back to the competent authority for passing a fresh order within a period of two weeks from the date of receipt of a certified copy of this order. The reasoning for this decision was based on the parties' joint submission to dispose of the case in terms of the judgment and order dated January 16, 2023, in Writ Tax No. 1580 of 2022. The ratio decidendi is that if parties agree to dispose of a matter based on a precedent, the High Court will follow that course, setting aside the impugned order and remitting it for fresh consideration.
Facts
The petitioner, M/s Shahil Traders, filed a writ petition challenging an order MOV-09 dated January 13, 2023, and a recovery notice GST DRC-07 dated January 13, 2023, both passed by respondent No. 1 (State of U.P. and Another). The specific authority that passed the impugned order was respondent No. 2, the Assistant Commissioner (Incharge), Commercial Tax, Mobile Squad, Unit-3, Aligarh, U.P. The writ petition sought to quash these orders. The parties jointly submitted that the writ petition could be disposed of in terms of a previous judgment in Writ Tax No. 1580 of 2022, M/s Margo Brush India and Others Vs. State of U.P. and Another.
Key Issues
1. Whether the impugned order MOV-09 dated 13.1.2023 and recovery notice GST DRC-07 dated 13.1.2023, passed by the Assistant Commissioner (Incharge), Commercial Tax, Mobile Squad, Unit-3, Aligarh, U.P., are liable to be quashed. The petitioner sought to quash these orders. The respondent's arguments are not recorded in the judgment. The parties agreed to dispose of the matter based on a previous judgment.
Sections Cited
MOV-09, GST DRC-07
AI-generated summary — verify with the full judgment below
Court No. - 42 Case :- WRIT TAX No. - 179 of 2023 Petitioner :- M/S Shahil Traders Respondent :- State of U.P. and Another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C.
Hon'ble Suneet Kumar,J.
Hon'ble Rajendra Kumar-IV,J.
Heard learned counsel for the parties.
Petitioner by the instant writ petition seeks the following relief: "Issue a suitable writ, order or direction in the nature of certiorari quashing the impugned order MOV-09 dated 13.1.2023 as well as recovery notice GST DRC-07 dated 13.1.2023 passed by the respondent no. 1 (Annexure-6 to the writ petition)."
Learned counsel for the parties submit that the writ petition may be disposed of in terms of the judgment and order dated 16 January 2023 passed in Writ Tax No. 1580 of 2022, M/s Margo Brush India dated 13 January 2023, passed by respondent No. 2-Assistant Commissioner (Incharge), Commercial Tax, Mobile Squad, Unit-3, Aligarh, U.P., is set aside and quashed.
The matter is remitted back to the competent authority for passing fresh order within a period of two weeks from the date of receipt of
The judgment continues below.
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