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2025 DAILYLAW 151403 (ALL)

M/S KARTIK ENTERPRISES THRU. PROPRIETOR PRITI v. STATE OF U.P. THRU. PRIN. SECY. TAX AND REGISTRATION LKO. AND 2 OTHERS

WTAX/620/2025 · 2025-07-17

Manish Kumar, Rajan Roy

body2025

Judgment text

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Neutral Citation No. - 2025:AHC-LKO:40770-DB Court No. - 2 Case :- WRIT TAX No. - 620 of 2025 Petitioner :- M/S Kartik Enterprises Thru. Proprietor Priti Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. Heard Mr. Utkarsh Misra, learned counsel for the petitioner and Mr. Rajesh Tiwari, learned Additional Chief Standing Counsel for the State. After arguing the matter at some length Mr. Rajesh Tiwari, learned Additional Chief Standing Counsel for the State fairly accepted on the basis of instructions that no opportunity of hearing could be given to the petitioner before passing of the impugned order dated 30.12.2023. In view of the aforesaid we quash the impugned order with liberty, however, to the concerned authority to seek other remedies which shall include personal hearing but in accordance with law. With the aforesaid observations/directions, the writ petition is disposed of. . (Manish Kumar,J.) (Rajan Roy,J.) Order Date :- 17.7.2025 R.K.P. Digitally signed by :- RAJ KUMAR PATEL High Court of Judicature at Allahabad, Lucknow Bench