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ARCHITA TOUR AND TRAVELS vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

ALOK MATHUR
Pet. Counsel
Manish Misra
Bhavini Upadhyay
Dileep Pandey
Res. Counsel
C.s.c.

Petitioner / Applicant

ARCHITA TOUR AND TRAVELS

Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 1, 2024
Order No.

WRIT TAX No. - 226 of 2024

Citation

2024(10) TAXREPLY 11297

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ORDER

1. Heard Shri Manish Misra, learned counsel for the petitioner as well as Sri Sanjay Sarin, learned Standing Counsel for the respondent and perused the record. 2. By means of the present writ petition, the petitioner has challenged the order dated 18.12.2023 passed by the Additional Commissioner, Grade – II (Appeal – 5), Commercial Tax, whereby he has rejected the appeal of the petitioner and upheld the order of adjudicating authority dated 26.07.2021. 3. Learned counsel for the petitioner has submitted that the impugned order dated 18.12.2023 has been passed ex-parte by the appellate authority on the ground that on the date fixed, the counsel of the appellant could not appear before the appellate authority and neither did anyone appear on behalf of the State and the appeal was decided on merits. The appellate authority has further recorded that despite information and service being sufficient upon the appellant, no one had appeared and accordingly the appellate ....

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