GULAB GUPTA v. UNION OF INDIA THRU. SECY. MINISTRY OF FINANCE DEPTT. REVENUE NEW DELHI AND 2 OTHERS
WTAX/353/2025 · 2025-04-18
Om Prakash Shukla, Rajan Roy
body2025
DailyLaw.ai
[ 2025 DAILYLAW 134659 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 134659 (ALL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
Neutral Citation No. - 2025:AHC-LKO:22174-DB Court No. - 2 Case :- WRIT TAX No. - 353 of 2025 Petitioner :- Gulab Gupta Respondent :- Union Of India Thru. Secy. Ministry Of Finance Deptt. Revenue New Delhi And 2 Others Counsel for Petitioner :- Raghvendra P. Singh,Mohd. Sheraj Counsel for Respondent :- A.S.G.I.,Dipak Seth Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J.
1. Memo of appearance filed by Shri Paavan Awasthi on behalf of opposite party no.1 and Shri Saurabh Yadava on behalf of opposite parties no. 2 and 3 are taken on record.
2. Heard.
3. The petitioner alleges that his claim for adjudication of his ownership in respect of the goods, which were in the nature of 'Peas', is not being adjudicated by the Adjudicating Officer inspite of the Appellate Order.
4. Learned Counsel for the opposite parties no. 2 and 3 Shri Saurabh Yadav says that several summons have been issued but the petitioner is not co-operating and not producing the driver and other evidence.
5. The petitioner should submit whatever information, facts or documents he has in his possession to establish his ownership before the opposite party no.3-Deputy/Assistant Commissioner of Customs, Division Nautanwa, District Maharajganj, within
ten days. If he wants to produce any person for recording oral statement, if permissible, he can offer to do so within the same period. Thereafter, the opposite party no.3 shall proceed to take a decision in the matter as per law within next four weeks. The decision taken shall be communicated to the petitioner. If the petitioner does not produce any information or evidence, opposite party no.3 should take a decision within the same period.
6. The writ petition is disposed of. . (Om Prakash Shukla, J.) (Rajan Roy, J.) Order Date :- 18.4.2025 Ajit Digitally signed by :- AJIT KUMAR High Court of Judicature at Allahabad, Lucknow Bench