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SOM FRAGRANCES PRIVATE LIMITED vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

AJIT KUMAR
Pet. Counsel
Shubham Agrawal
Res. Counsel
C.s.c.

Petitioner / Applicant

SOM FRAGRANCES PRIVATE LIMITED
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 16, 2025
Order No.

Writ Tax No. - 1987 of 2025

Citation

2025(5) TAXREPLY 13466
Original Order
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ORDER

ORDER HON'BLE AJIT KUMAR, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel. 2. Invoking extra ordinary jurisdiction of this Court under Article 226 of the Constitution, petitioner, a company engaged in the business of trading of unserviceable store goods under the Goods and Services Tax Act, 2017 and hence seeks to challenge the order dated 26.03.2025 passed in appeal by Additional Commissioner Grade II, first appellate authority. 3. Submission advanced by learned counsel for the petitioner is that that order of assessing officer fastening the petitioner concerned with a liability of tax upon the sale for the relevant financial year in question alongwith interest and penalty in purported exercise of power under Section 73 of the GST Act, is absolutely ex parte one as neither alleged reminder show cause notice was ever brought to the knowledge of the petitioner, nor service of the same was physically ever effected upon petition....

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