M/S Satgur Traders Thru. Its Proprietor Ramji Gupta v. State of U.P. Thru. Addl. Chief Secy. State Tax and 2 Others
Case brief
What is this about?
WRIT TAX 955/2025; Allahabad HC Lucknow Bench; disposed 22.09.2025. GST S.73 DRC-07 ex-parte demand Rs. 50,52,824/- (FY 2019-20) by Deputy Commissioner State Tax, Sector-1 Ambedkar Nagar, not quashed; counsel pressed only prayer (ii). Rectification application SPL-2 dated 08.04.2025 (filed after eight months of original order dated 08.08.2024; six-month limit asserted by State) was pending undecided; court directed its decision, including maintainability, by speaking and reasoned order within two months of certified copy.
What did the court decide?
Direction to opposite party no.3 (Deputy Commissioner, State Tax, Sector-1 Ambedkar Nagar, U.P.) to decide the pending SPL-2 rectification application dated 08.04.2025, including whether it is maintainable, by a speaking and reasoned order within two months of production of a certified copy of this order; the DRC-07 demand was not adjudicated on merits in this disposal.