M/S Verma Steel Furniture Thru.Proprietor Sandeep Kumar Verma v. State of U.P. Thru. Addl. Chief Secy. State Tax Lko. and 2 Others
Writ Tax (U.P.) – Defective show cause notice
Case brief
What is this about?
WRIT TAX 1313 of 2025; Allahabad High Court Lucknow Bench; Court No. 3; Shekhar B. Saraf J and Manjive Shukla J; M/S Verma Steel Furniture proprietor Sandeep Kumar Verma vs State of U.P. Addl. Chief Secretary State Tax; show cause notice quashed; impugned order quashed and set aside; reply filed 27th January 2024 after personal hearing fixed on 5th January 2024; reply date later than hearing date; proceedings cannot stand in law; defective SCN; liberty to issue fresh show cause notice and proceed in accordance with law; writ petition disposed of; decision dated November 25, 2025; natural justice / opportunity to file reply; U.P. state tax proceedings.
What did the court decide?
Show cause notice and impugned order quashed and set aside; liberty granted to the respondent authorities to issue a fresh show cause notice to the petitioner and thereafter proceed in accordance with law; writ petition disposed of with the above directions.