Neutral Citation No. - 2025:AHC-LKO:43658-DB Court No. - 2 Case :- WRIT TAX No. - 685 of 2025 Petitioner :- M/S Priya Constructions Thru. Proprietor Legal Name Andipat Devdasan, Abhinand, Kozhikode Kerala Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 2 Others Counsel for Petitioner :- Mohd. Raziullah,Zartab Qamar Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Saurabh Lavania,J. 1. Heard. 2. After arguing the matter at some length, learned Additional Chief Standing Counsel, Mr. Rajesh Tewari, appearing for the State fairly submitted that while passing the assessment order Section 42 of U.P. GST Act, 2017 was not complied in the sense that notices should have been issued to the petitioner and the firm to which supply has been made by the petitioner so as to ascertain the entitlement of the petitioner to input tax credit, but, without doing so, the assessment order has been passed. 3. In view of the aforesaid accepted position, we quash the assessment order, however, with liberty to the proper Officer to proceed in accordance with law, provided it is otherwise permissible i.e. it is not barred by limitation. 4. The writ petition is allowed in the aforesaid terms. [Saurabh Lavania, J.] [Rajan Roy, J.] Order Date :- 29.7.2025 Santosh/- Digitally signed by :- SANTOSH KUMAR High Court of Judicature at Allahabad, Lucknow Bench