M/S P.S.Handicrafts And Moti Center v. State of U.P. and Another
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns GST statutory provision - Section 73(1). The retained release ledger records the outcome as Disposed and classifies the matter under Demand & Adjudication.
Facts and procedural background
HIGH COURT OF JUDICATURE AT ALLAHABAD
1. The only grievance raised by learned counsel for the petitioner is
that in the notice dated January 7, 2023 issued to the petitioner under
Section 73(1) of the Uttar Pradesh Goods and Services Tax Act, 2017,
Issues before the Court
Whether the order is speaking : Yes/No
Whether the order is reportable : Yes/No
Court's analysis and findings
3. After hearing learned counsel for the parties, the present petition is
disposed of with the observation that in case the petitioner files reply to
Chief Justice's Court Serial No.19
WRIT TAX No. - 127 of 2023
Decision and relief
Whether the order is speaking : Yes/No
Whether the order is reportable : Yes/No
2 WTAX No. 127 of 2023
2023-02-07T16:41:24+0530 High Court of Judicature at Allahabad
Ratio and practical significance
The binding effect flows from the court's operative reasoning reproduced below, read in the context of the pleaded facts and statutory provisions. Users should not generalise the result beyond materially comparable facts.
- Map the operative reasoning to the exact GST provision and procedural stage.
- Confirm whether a later review, appeal, SLP or subsequent judgment affects reliance.
- Preserve the official case number, decision date and neutral citation in professional work.
Full judgment text
HIGH COURT OF JUDICATURE AT ALLAHABAD
1. The only grievance raised by learned counsel for the petitioner is
that in the notice dated January 7, 2023 issued to the petitioner under
Section 73(1) of the Uttar Pradesh Goods and Services Tax Act, 2017,
the petitioner has not been informed of her right of personal hearing. The
column in the notice mentioning the date, time and venue for personal
hearing has been marked as 'NA'. In the absence of personal hearing,
action of the respondents will be in violation of principles of natural
2. Learned counsel for the respondents submitted that after the
petitioner files her reply, in case she requests, personal hearing shall be
granted to her by fixing specific date and time for the purpose.
3. After hearing learned counsel for the parties, the present petition is
disposed of with the observation that in case the petitioner files reply to
Chief Justice's Court Serial No.19
WRIT TAX No. - 127 of 2023
Through :- Mr. Pranjal Shukla, Advocate
Through :- Mr. Ankur Agarwal, Standing Counsel for the respondents
CORAM : HON'BLE RAJESH BINDAL, CHIEF JUSTICE HON'BLE OM PRAKASH TRIPATHI, JUDGE
M/s P.S.Handicrafts and Moti Center .....Petitioner
State of U.P. and another .....Respondents
the show cause notice within two weeks from today, the Competent
Authority shall afford opportunity of personal hearing to the petitioner
before passing any final order against her.
Whether the order is speaking : Yes/No
Whether the order is reportable : Yes/No
2 WTAX No. 127 of 2023
2023-02-07T16:41:24+0530 High Court of Judicature at Allahabad
Finin2min Q&A
What court decided this case?
Allahabad High Court
What was the case number?
WRIT TAX No. 127 of 2023
When was the decision delivered?
2023-02-07
Which GST provisions are identified in the case?
GST statutory provision - Section 73(1)
What was the recorded outcome?
Disposed
Is the complete judgment text available here?
Yes. This page includes a faithful local rendition of the full text recovered from the issuing court source.
Should this page substitute professional advice?
No. Verify the official citation and later history before professional reliance.
Who authored the Finin2min case note?
CA Nikhil Gupta.