(M/S) ASHOK KUMAR GOOLIYAAN v. ADDITIONAL COMMISSIONER, GRADE-2 AND ANOTHER
WTAX/2117/2026 · 2026-04-22
Saumitra Dayal Singh, Swarupama Chaturvedi
body2026
DailyLaw.ai
[ 2026 DAILYLAW 1135 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 1135 (ALL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2117 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Sri Ashish Jaiswal, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the revenue.
2. Present writ petition has been filed for the following relief :
"Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 20.03.2023 (Annexure No. 2) passed by the respondent no.2 under Section 28(2)(ii) of the UP VAT Act imposing tax liability against the petitioner."
3. Pursuant to the written instructions obtained by learned Standing Counsel, it has been informed that for A.Y. 2015-16, the ex parte challenge in the present proceeding has been set aside. Thereafter, the third ex parte order has been passed on 19.03.2026. The same has neither been brought on record nor there is challenge to the same.
4. In view of the fact that the order impugned does not exist, the present writ petition is found to be misconceived. It is accordingly dismissed, leaving it open to the petitioner to avail his remedy in accordance with law against the fresh assessment order dated 19.03.2026. April 23, 2026 Abhilash Versus Counsel for Petitioner(s) : Ashish Jaiswal, Shailendra Pratap Singh Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) (M/S) Ashok Kumar Gooliyaan .....Petitioner(s) Additional Commissioner, Grade-2 And Another .....Respondent(s) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad