Shanmukha Agritec Limited v. State of U.P. and 2 Others
Case brief
What is this about?
The Court allowed a writ petition challenging an ex-parte order assessing stamp duty deficiency and penalty. It observed that the order was passed without recording facts regarding construction on land. Both orders were set aside and the matter remanded to the ADM to decide afresh after an opportunity of hearing.
What did the court decide?
Both the order dated 23.09.2021 and the appeal order dated 15.11.2022 are set aside. The matter is remanded to the concerned ADM to decide afresh after giving the petitioner an opportunity of hearing.