M/S Adarsh Traders Thru. Its Partner Shiv Bhagawan Shukla v. State of U.P Thru. Prin. Secy.(Tax and Registration) Lko and 2 Others

Court No. - 8 Case :- WRIT TAX No. - 145 of 2023 Petitioner :- M/S Adarsh Traders Thru. Its Partner Shiv Bhagawan Shukla Respondent :- State Of U.P Thru. Prin. Secy.(Tax And Registration) Lko And 2 Others Counsel for Petitioner :- Sachin Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

¶1The facts as pleaded in the writ petition are similar to the one decided by this Court in Writ Tax No.143 of 2023 (M/s Vighnaharta Constructions vs. State of U.P. and Others.

¶2In the present case also, as per the instructions by the Standing Counsel, which are taken on record, no opportunity of hearing was granted by the department, as is clear from the instructions given by the counsel for the respondents. Thus, on the same grounds and analogy as taken in the Writ Tax No.143 of 2023, the impugned order dated 14.07.2021 as well as the order dated 26.12.2022 are quashed. The matter is remanded to the respondent no.3 to pass a fresh order after giving an opportunity of hearing to the petitioner in accordance with law.

¶3The writ petition stands allowed in terms of the said order. Order Date :- 18.10.2023 VNP/- High Court of Judicature at Allahabad, Lucknow Bench