Writ petition challenging ex-parte tax assessment and appeal orders passed without notice for subsequent hearing. Court quashed orders and directed personal hearing.
Impugned orders quashed and set aside; direction to grant personal hearing and pass reasoned order.
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW
WRIT TAX No. - 417 of 2026
M/S Anas Tyre Thru. Proprietor Abdul Rais
.....Petitioner(s)
Versus
State Of U.P. Thru. Prin. Secy. State Tax Deptt. U.P. Lko. And 3 Others .....Respondent(s) Counsel for Petitioner(s) : Saubhagya Mishra, Abhishek Mishra, Ishank Srivastava Counsel for Respondent(s) : C.S.C.
Court No. - 3
HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.
"8. Thus relying on Coordinate Bench decision of this Court in M/S Videocon D2H Limited and Ors. Vs. State of U.P. and 3 Ors (2016) 93 UPTC 237, M/S Aroma Chemicals Vs. Union of India & Ors Neutral Citation No.-2014:AHC:60699-DB, it has been submitted, such an order may not stand.
WTAX No. 417 of 2026
2
10. Rules of natural justice ensure fairness in proceedings. Once the authority had fixed the matter for hearing on 06.11.2023 it was incumbent on that authority either to pass the order or to fix another date and communicate the same to the petitioner. Communication of the other date was necessary as according to the assessing authority the petitioner failed to appear before it on the date fixed on 06.11.2023.
11. By not passing the order on 06.11.2023 and not communicating the next date fixed in the proceedings, the assessing authority forced the ex-parte nature of the order on the petitioner, by its own conduct."
(Manjive Shukla,J.) (Shekhar B. Saraf,J.)
March 20, 2026 Anurag
Digitally signed by :- ANURAG SINGH High Court of Judicature at Allahabad, Lucknow Bench
1 issue framed by the court
Whether an ex-parte order under Section 73 of the UP GST Act, passed without communicating a subsequent hearing date, violates natural justice?
Colour shows how this judgement treated each authority
M/s Shubham Steel TradersRelied on¶12
M/s Shubham Steel Traders Vs. State of U.P. and Another , Neutral Citation No. - 2024:AHC:31108DB
M/S Videocon D2H LimitedReferred¶13
M/S Videocon D2H Limited and Ors. Vs. State of U.P. and 3 Ors (2016) 93 UPTC 237
M/S Aroma ChemicalsReferred¶13
M/S Aroma Chemicals Vs. Union of India & Ors Neutral Citation No.-2014:AHC:60699-DB
2 provisions across 2 enactments
M/S Anas Tyre Thru. Proprietor Abdul Rais
State Of U.P. Thru. Prin. Secy. State Tax Deptt. U.P. Lko. And 3 Others
Shekhar B. Saraf
Manjive Shukla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
