M/S SHREE VRINDA STEELS v. DEPUTY COMMISSIONER STATE TAX AND ANOTHER
WTAX/3067/2025 · 2025-08-22
Nand Prabha Shukla, Shekhar B Saraf
body2025
DailyLaw.ai
[ 2025 DAILYLAW 73393 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 73393 (ALL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3067 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J.
HON'BLE NAND PRABHA SHUKLA, J.
1. Heard learned counsel appearing on behalf of the parties.
2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner, inter alia, has prayed for the following reliefs:-
"(i) Issue writ, order or direction in the nature of Certiorari quashing the order dated 26.03.2025 passed by the Respondent No.1 u/s 74/Rule 142(1)(A) of the Act for the Tax period April 2021 to March 2022 for F.Y. 2021-22 (Annexure - 1)."
3. Counsel on behalf of the petitioner submits that a reminder has been sent to the petitioner on March 3, 2024. He further submits that the petitioner, on an earlier date, had sought for adjournment and also sought for seized books of accounts so as to file appropriate reply. However, till date the books of accounts have not been returned to the petitioner, and accordingly, the petitioner could not file its reply. He also submits that the order impugned is ex-parte to the petitioner.
4. In the peculiar facts and circumstances of the case, we are of the view that the impugned order may be quashed and set-aside to give the petitioner some more time to file its reply. Accordingly, the order dated March 26, 2025 is quashed and set-aside with a direction upon the petitioner to file its reply within the time granted by the authority concerned. The authority concerned, after granting an opportunity of personal hearing to the Versus Counsel for Petitioner(s) : Suyash Agarwal Counsel for Respondent(s) : C.S.C. M/S Shree Vrinda Steels .....Petitioner(s) Deputy Commissioner State Tax And Another .....Respondent(s)
petitioner, shall pass a reasoned order in accordance with law.
5. With the above directions, the writ petition is disposed of. August 23, 2025 Rakesh WTAX No. 3067 of 2025 2 (Nand Prabha Shukla,J.) (Shekhar B. Saraf,J.) Digitally signed by :- RAKESH MEHTA High Court of Judicature at Allahabad