M/S Shree Rajeshwari Enterprises Thru. Proprietor Mohit Tiwari v. State of U.P. Thru. Prin. Secy. Tax and Registration,Civil Sectt. Lko. and 3 Others

Court No. - 7 Case :- WRIT TAX No. - 363 of 2024 Petitioner :- M/S Shree Rajeshwari Enterprises Thru. Proprietor Mohit Tiwari Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration,Civil Sectt. Lko. And 3 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

¶1Heard learned Counsel for the petitioner as well as learned Standing Counsel.

2.The present petition has been filed with the following prayer: "i. To issue writ, order or direction in the nature of certiorari thereby quashing the impugned order dated 21.11.2024 passed by the opposite party no.3 as well as the order dated 27.08.2023 passed by the opposite party no.3, same is contained as Annexure No.1 & 2 to the writ petition."

¶3The issue raised in the present writ petition is squarely covered by the judgment and order dated 22.09.2022 passed in Writ Tax No.147 of 2022 (M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor vs U.O.I. and others, as such, considering and adopting the same reasoning as contained in the said case, the writ petition is allowed.

¶4The impugned orders dated 27.08.2024 and 21.11.2024 are quashed.

¶5Matter is remanded to the Assessing Authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 20.12.2024 akverma High Court of Judicature at Allahabad, Lucknow Bench