Quashed

M/S Aastha Construction Thru. Prop. Seema Singh Hargaon Pargana v. State of U.P. Thru. Addl. Chief Secy. Home Lko. Commercial Tax Deptt. Lko. and 2 Others

Allahabad HC24 Oct 2024WTAX/237/2024

Case brief

AI extract

What is this about?

Petitioner challenged orders cancelling tax registration and dismissing an appeal on limitation grounds, citing lack of hearing opportunity. Court relied on precedent and quashed both orders, remanding the matter.

What did the court decide?

Impugned orders dated 27.02.2023 and 25.07.2024 are quashed and matter remanded to Assessing Authority for fresh order after giving opportunity of hearing.

M/S Aastha Construction Thru. Prop. Seema Singh… — Service and Employment | Allahabad HC (2024)

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Neutral Citation No. - 2024:AHC-LKO:71917

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Court No. - 7

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Case :- WRIT TAX No. - 237 of 2024

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Petitioner :- M/S Aastha Construction Thru. Prop. Seema Singh Hargaon Pargana Respondent :- State Of U.P. Thru. Addl. Chief Secy. Home Lko. Commercial Tax Deptt. Lko. And 2 Others

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Counsel for Petitioner :- Chandra Bhanu Singh Counsel for Respondent :- C.S.C.,Anindya Shastri,Dipak Seth

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Hon'ble Pankaj Bhatia,J.

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Heard learned counsel for the petitioner, learned Standing Counsel for the State respondent, Sri Anindya Shastri, learned counsel for the respondent no. 2 and 3 and perused the record.

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The present petition has been filed by the petitioner challenging the order dated 27.02.2023 whereby registration of the petitioner was cancelled as well as the order dated 25.07.2024 whereby the appeal preferred by the petitioner was also dismissed for want of limitation.

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The contention of the counsel for the petitioner is that the order impugned cancelling the registration was passed without affording any opportunity of hearing to the petitioner.

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Considering the fact that the said issue with regard to non grant of opportunity of hearing and non fixation of date of hearing was decided by this Court in the case of M/S Chandra Sain, Sharda Nagar, Lucknow Through its Proprietor Mr. Chandra Sain Versus U.O.I. through Secy. Ministry of Finance, New Delhi and Others, decided on 22.09.2022 in Writ Tax No. 147 of 2022 . The said fact and the reasoning contained squarely applies to the present case also. Following the said judgment, the impugned orders dated 27.02.2023 and 25.07.2024 are quashed. The matter is remanded to the Assessing Authority

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to pass a fresh order in accordance with law after giving an opportunity of hearing to the parties.

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The petition is disposed of in terms of the above.

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Order Date :- 24.10.2024 Arun

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Digitally signed by :- ARUN KUMAR High Court of Judicature at Allahabad, Lucknow Bench

M/S Aastha Construction Thru. Prop. Seema Singh Hargaon Pargana v. State of U.P. Thru. Addl. Chief Secy. Home Lko. Commercial Tax Deptt. Lko. and 2 Others

Case brief

What is this about?

What did the court decide?

M/S Aastha Construction Thru. Prop. Seema Singh Hargaon Pargana v. State of U.P. Thru. Addl. Chief Secy. Home Lko. Commercial Tax Deptt. Lko. and 2 Others

Case brief

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