M/S Anshika Associates Thru. Authorised Representative Mr. Amit Nigam v. State of U.P. Thru. Prin. Secy. Institutional Finance Lko. and Another
Writ Tax (Allahabad High Court, Lucknow Bench) – Uttar Pradesh Goods and Service Act, 2017, Section 73 – assessment order dated 07.12.2023 for financial year 2017-18
Case brief
What is this about?
Allahabad High Court, Lucknow Bench, WRIT TAX No. - 515 of 2026, decided April 2, 2026 (Shekhar B. Saraf and Abdhesh Kumar Chaudhary, JJ.). Petitioner M/s Anshika Associates challenged an ex parte order dated 07.12.2023 under Section 73 of the U.P. GST Act, 2017 for FY 2017-18; no notice was given for the date after the fixed hearing date. Following M/s Shubham Steel Traders (2024:AHC:31108DB), the Court quashed the order and directed a personal hearing and a fresh reasoned order; petition disposed of. Keywords: natural justice, ex parte assessment, notice of hearing, quashed, remand for hearing.
What did the court decide?
Impugned order 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; writ petition disposed of with the aforesaid direction.