M/S Adama India Pvt. Ltd. Lko. Thru. Authorized Representative Mr. Gopal Tiwari v. State of U.P. Thru. Prin. Secy. /Addl. Chief Secy. State Tax Deptt. Lko. and Another
WRIT TAX (Allahabad High Court, Lucknow Bench) – Article 226
Case brief
What is this about?
Allahabad High Court (Lucknow Bench), WRIT TAX No. 1629 of 2025, decided February 20, 2026 (Shekhar B. Saraf and Manjive Shukla, JJ.). M/s Adama India Pvt. Ltd. filed a petition under Article 226 challenging an ex parte order dated 07.02.2025 under Section 73 of the U.P. GST Act, 2017 for FY 2020-2021; the order was not passed on the date fixed for hearing and no notice of a subsequent date was given. Following the coordinate Bench ruling in M/s Shubham Steel Traders (2024:AHC:31108DB), the Court quashed the impugned order and directed the authority to grant a personal hearing and pass a reasoned order in accordance with law. Writ petition disposed of. Advocates: Bharat Raichandani (appeared for petitioner); C.S.C. for respondents.
What did the court decide?
Impugned order dated 07.02.2025 quashed and set aside; authority concerned directed to grant the petitioner an opportunity of personal hearing and thereafter pass a reasoned order in accordance with law.