Disposed¶13
M/S Jugal Kishore Commercial Thru. Partner Mr. Sandeep Rastogi v. State of U.P. Thru. Prin. Secy. Deptt. of Tax and Registration Lko. and 2 Others
Taxation – Show cause notice – Natural justice
Allahabad HCWTAX/424/2026
Case brief
AI extract
What is this about?
WRIT TAX No. 424 of 2026, M/S Jugal Kishore Commercial v. State of U.P., High Court of Judicature at Allahabad (Lucknow Bench), Division Bench of Shekhar B. Saraf, J. and Manjive Shukla, J., decided 19 March 2026. Tax show cause notice held bad where personal hearing date (19.06.2024) preceded reply filing date (28.06.2024); SCN and consequential order quashed; liberty to issue fresh show cause notice; natural justice violation; writ petition disposed of.
What did the court decide?
Writ petition disposed of; show cause notice and impugned order quashed and set aside, with liberty to the respondent authorities to issue a fresh show cause notice and thereafter proceed in accordance with law. ¶13