M/S Buildproof Solution Thru. Its Authorised Signatory Shikhar Deep Dubey v. State of U.P. Thru. Addl. Chief Secy. Tax and Registration Lko. and 2 Others
Case brief
What is this about?
M/S Buildproof Solution v. State of U.P. (Addl. Chief Secy. Tax and Registration), WRIT TAX No. - 1761 of 2025, High Court of Judicature at Allahabad, Lucknow Bench, Court No. 3, decided January 9, 2026 by Shekhar B. Saraf and Manjive Shukla, JJ. Writ tax petition disposed of: show cause notice dated 21.12.2023 and order dated 17.04.2024 quashed because the personal hearing (10.01.2024) was fixed ten days before the reply filing date (20.01.2024); liberty to issue a fresh show cause notice and proceed in accordance with law. Keywords: natural justice, opportunity to be heard, hearing prior to reply, quashing of tax show cause notice and order, fresh show cause notice, supplementary affidavit.
What did the court decide?
Show cause notice dated December 21, 2023 and impugned order dated April 17, 2024 quashed and set aside; liberty granted to the respondent authorities to issue a fresh show cause notice and proceed in accordance with law.