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KESH BABU CONSTRUCTION COMPANY vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
VIPIN CHANDRA DIXIT
Pet. Counsel
Rishi Raj Kapoor
Res. Counsel
C.s.c.

Petitioner / Applicant

KESH BABU CONSTRUCTION COMPANY

Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 16, 2024
Order No.

Writ Tax No. - 2278 of 2024

Citation

2024(12) TAXREPLY 11879

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ORDER

ORDER 1. Heard learned counsel appearing on behalf of the parties. 2. This writ petition has been filed for the following relief:- "I. Issue a suitable writ, order or direction in the nature of certiorari for quashing the impugned order dated 29.12.2023 passed by the respondent no.2 under section 23 of the UPGST/CGST Act for the tax period of July 2017 to March 2018, F.Y. 2017-2018 and order dated 27.6.2024 passed by the respondent no.2 under section 161 of the U.P.GST Act, 2017 (Annexure-1 to the writ petition. II. Issue a suitable writ, order or direction in the nature of certiorari for quashing the notice dated 25.8.2022 issued by respondent no.2 [Annexure no.2]." 3. Applying the ratio as laid down by the coordinate Bench of this Court in the case of Mahaveer Trading Company vs. Deputy Commissioner State Tax and another [(Writ Tax No.303 of 2024), Neutral Citation No.-2024:AHC:38820- DB], we are of the view that opportunity of personal....

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