M/S Indpe v. State of U.P. and Another
Case brief
What is this about?
UPGST Section 74 show cause notice 31.01.2025 challenged via writ; Section 74(9) final order 23.04.2025 passed after hearing and reply; challenge to SCN without challenging final order cannot be countenanced; petition dismissed with liberty to take appropriate proceedings; M/s INDPE v. State of U.P.; WRIT TAX 2030 of 2025; 2025:AHC:71899-DB; Arun Bhansali CJ; Kshitij Shailendra J.; Allahabad High Court; order date 6.5.2025.
What did the court decide?
Once, pursuant to the show cause notice to which the petitioner had filed reply, a final order has been passed by the Competent Authority, questioning the issuance of the show cause notice without challenging the final order dated 23.04.2025 cannot be countenanced; accordingly the petition was dismissed with liberty to take appropriate proceedings in accordance with law. ¶8