M/S Rajesh the Mithai Shop Thru. Proprietor Mr. Rajesh Kumar Gupta v. State of U.P. Thru. Prin. Secy. Deptt. of Tax and Registration and 2 Others
Case brief
What is this about?
Ex parte Section 73 assessment order (Uttar Pradesh GST Act, 2017) for FY 2019-20 quashed via Article 226 writ; ground: order not passed on date fixed for hearing and no notice communicated for subsequent date, breaching rules of natural justice; authority directed to hold personal hearing and issue reasoned order afresh; precedents engaged: M/s Shubham Steel Traders (2024:AHC:31108-DB, relied upon), with M/S Videocon D2H ((2016) 93 UPTC 237) and M/S Aroma Chemicals (2014:AHC:60699-DB) cited within its quoted extract; parties: M/S Rajesh The Mithai Shop v. State of U.P.; bench: Saraf and Shukla; WRIT TAX No. 419 of 2026; decided March 18, 2026.
What did the court decide?
Impugned order dated August 23, 2024 quashed and set aside; authority directed to grant the petitioner an opportunity of personal hearing and thereafter pass a reasoned order in accordance with law; writ petition disposed of in those terms.