M/S Balaji Trading Thru.Proprietor Manoj Kumar Gupta v. State of U.P. Thru. Addl. Chief Secy. Tax and Registration Govt. Lko. and 2 Others
Case brief
What is this about?
Balaji Trading v. State of U.P., WRIT Tax No. 1625 of 2025, High Court of Judicature at Allahabad, Lucknow Bench (Shekhar B. Saraf and Manjive Shukla, JJ.), decided January 19, 2026: show cause notice held bad as reply was filed on March 1, 2023, after the personal hearing fixed for February 9, 2023; show cause notice dated January 31, 2023 and order dated April 11, 2025 quashed; liberty granted for fresh show cause notice; failure to provide effective opportunity of hearing prior to consideration of reply.
What did the court decide?
Quashing of the impugned show cause notice dated January 31, 2023 and the impugned order dated April 11, 2025, with liberty to the respondent authorities to issue a fresh show cause notice to the petitioner and thereafter proceed in accordance with law ¶15