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KALPANA AND KAMLA CARGO AND TRAVELS vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
MANJIVE SHUKLA
Pet. Counsel
Shubham Agrawal
Res. Counsel
C.s.c.

Petitioner / Applicant

KALPANA AND KAMLA CARGO AND TRAVELS
Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Aug 14, 2024
Order No.

Writ Tax No. - 1041 of 2024

Citation

2024(8) TAXREPLY 10533
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ORDER

ORDER 1. Heard learned counsel appearing on behalf of the parties. 2. This is a petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by impugned order dated March 1, 2024 passed under Section 74 of the Uttar Pradesh Goods and Service Tax Act, 2017 for the assessment year 2019-20. 3. Upon a perusal of the documents, it appears that the order was passed ex parte and was not passed on the date fixed for hearing and for subsequent date no notice was given to the petitioner. 4. Learned counsel appearing on behalf of the petitioner has relied on the coordinate Bench judgment of this Court in Writ Tax No.199 of 2024 [M/s Shubham Steel Traders Vs. State of U.P. and Another decided on February 21, 2024 (Neutral Citation No. - 2024:AHC:31108-DB)]. The relevant extract of the said judgement is provided below :- "8. Thus relying on Coordinate Bench decision of this Court in M/S Videocon D2H Limited and Ors.....

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