M/S Swastik Carriers Thru. Proprietor Barkha Agarwal v. State of U.P. Thru. Prin. Secy. Deptt. of State Tax Lko. and Another
Indirect Taxation – GST (UPGST Act, 2017)
Case brief
What is this about?
WRIT TAX No. 1504 of 2025, Allahabad High Court (Lucknow Bench), decided December 12, 2025 by Shekhar B. Saraf and Manjive Shukla, JJ. Petitioner M/S Swastik Carriers (Proprietor Barkha Agarwal) challenged ex parte assessment order under Section 73 of Uttar Pradesh GST Act, 2017 for FY 2020-21; order not passed on fixed hearing date and no notice of next date; coordinate Bench ruling M/s Shubham Steel Traders 2024:AHC:31108-DB relied upon; impugned order quashed; personal hearing and reasoned order directed; writ petition disposed of.
What did the court decide?
Writ petition disposed of: impugned Section 73 UPGST Act order quashed and set aside, with direction to the authority concerned to grant the petitioner an opportunity of personal hearing and thereafter pass a reasoned order in accordance with law. ¶21