M/S Rise and Shine Enterprises Thru. Its Proprietor Harshit Saraf v. State of U.P. Thru. Addl. Chief Secy. Tax and Registration Lko. and 2 Others
Case brief
What is this about?
Allahabad High Court, Lucknow Bench; WRIT TAX No. 685 of 2026; M/S Rise And Shine Enterprises (prop. Harshit Saraf) v. State of U.P.; Article 226; UP GST Act Section 74; financial year 2023-24; ex parte order 04.07.2025; rectification order 28.07.2025; natural justice; non-communication of hearing date; quashed and set aside; personal hearing; reasoned order; M/s Shubham Steel Traders 2024:AHC:31108-DB (followed); M/S Videocon D2H (2016) 93 UPTC 237 (referred); M/S Aroma Chemicals 2014:AHC:60699-DB (referred); writ petition disposed of on May 7, 2026; Judges Shekhar B. Saraf and Abdhesh Kumar Chaudhary.
What did the court decide?
Impugned orders dated 04.07.2025 and 28.07.2025 quashed and set aside; authority concerned directed to grant an opportunity of personal hearing to the petitioner and thereafter pass a reasoned order in accordance with law.