M/S Ambika Kids Wear Thru. Proprietor,Sarita Verma v. the State of U.P. Thru. Its Addl. Chief Secy. Institutional Finance Lko. and Another
Writ Tax (GST) – Denial of personal hearing
Case brief
What is this about?
UP GST Section 73(9) adjudication order set aside for natural justice violation; personal hearing date coincided with reply-filing date; Writ Tax No. 864 of 2026; M/S Ambika Kids Wear v. State of U.P.; Allahabad High Court Lucknow Bench; disposed with directions to treat order as final notice, fresh reply in three weeks, personal hearing with at least 15 days' notice; counsel relied on Mahaveer Trading Company (Writ Tax No. 303 of 2024); decided June 4, 2026 by Shekhar B. Saraf and Abdhesh Kumar Chaudhary, JJ.; tax period 2020-21.
What did the court decide?
Impugned adjudication order dated February 21, 2025 set aside; petitioner to treat the impugned order as the final notice and submit a further reply within three weeks, remaining open to raise all jurisdictional and merit issues; adjudicating authority to fix a personal hearing with at least 15 days' notice, the petitioner undertaking to appear; appropriate reasoned order to be passed thereafter.