M/S Amit Traders Thru. Its Proprietors Surya Prasad Srivastava v. State of U.P. Thru. Its Addl. Chief Secy. Commercial Tax Deptt. Lko. and 2 Others

Court No. - 7 Case :- WRIT TAX No. - 366 of 2024 Petitioner :- M/S Amit Traders Thru. Its Proprietors Surya Prasad Srivastava Respondent :- State Of U.P. Thru. Its Addl. Chief Secy. Commercial Tax Deptt. Lko. And 2 Others Counsel for Petitioner :- Amit Kumar Singh Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

¶1Heard learned Counsel for the petitioner as well as learned Standing Counsel.

2.The present petition has been filed with the following prayer: "i. To issue a writ order or direction in the nature of certiorari quashing the impugned order dated 3.01.2023 and 21.02.2023 as well as order dated 26.12.2023 contained as Annexure No.2, 3 and 4 to this writ petition."

¶3The issue raised in the present writ petition is squarely covered by the judgment and order dated 22.09.2022 passed in Writ Tax No.147 of 2022 (M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor vs U.O.I. and others, as such, considering and adopting the same reasoning as contained in the said case, the writ petition is allowed.

¶4The impugned orders dated 03.01.2023, 21.02.2023 and the order dated 26.12.2023 are quashed.

¶5Matter is remanded to the Assessing Authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 20.12.2024 akverma High Court of Judicature at Allahabad, Lucknow Bench