M/S Sakshi Enterprises v. State of U.P. and Another
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns None. The retained release ledger records the outcome as Disposed and classifies the matter under Demand & Adjudication.
Facts and procedural background
Neutral Citation No. - 2023:AHC:152506-DB
Case :- WRIT TAX No. - 809 of 2023
Petitioner :- M/S Sakshi Enterprises Respondent :- State of U.P. and Another Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C.
Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Issues before the Court
Petitioner :- M/S Sakshi Enterprises Respondent :- State of U.P. and Another Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C.
Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Civil Misc. Amendment Application No. 2 of 2023:
Court's analysis and findings
4. Counsel for the petitioner/applicant is permitted to carry out necessary amendment during the course of the day.
1. Heard Shri Shubham Agarwal, learned counsel for the petitioner and learned Standing Counsel for the State-respondents.
2. Challenge in this writ petition is to an order dated 19.4.2023 passed by the respondent No. 2 whereby petitioner was directed to deposit a sum of Rs.63,12,126/-.
3. Learned counsel for the petitioner submits that on 17.3.2023 petitioner was served with a show cause notice on GST Portal by the Assistant Commissioner, State Tax, Sector-8, Muzaffar Nagar fixing 17.4.2023 to deposit a sum of Rs.62,69,406/-. According to the petitioner, this notice was never served to him. He was not aware of any such proceedings and behind his back an order dated 19.4.2023 (Annexure-5 to the writ petition) was passed fixing liability of the petitioner to the tune of Rs.63,12,126/-.
Decision and relief
7. In view of aforesaid facts and circumstances of the case, the order dated 19.4.2023 passed by the respondent No. 2 is hereby quashed.
Order Date :- 31.7.2023 Ravi Prakash
(Ashutosh Srivastava, J.) (Pritinker Diwaker, C.J.)
2023-07-31T17:02:33+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
Neutral Citation No. - 2023:AHC:152506-DB
Case :- WRIT TAX No. - 809 of 2023
Petitioner :- M/S Sakshi Enterprises Respondent :- State of U.P. and Another Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C.
Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Civil Misc. Amendment Application No. 2 of 2023:
2. This is an amendment application seeking amendment in prayer clause of the writ petition by deleting Prayer Nos. (i) and (ii).
3. The application is formal in nature, not opposed, allowed.
4. Counsel for the petitioner/applicant is permitted to carry out necessary amendment during the course of the day.
1. Heard Shri Shubham Agarwal, learned counsel for the petitioner and learned Standing Counsel for the State-respondents.
2. Challenge in this writ petition is to an order dated 19.4.2023 passed by the respondent No. 2 whereby petitioner was directed to deposit a sum of Rs.63,12,126/-.
3. Learned counsel for the petitioner submits that on 17.3.2023 petitioner was served with a show cause notice on GST Portal by the Assistant Commissioner, State Tax, Sector-8, Muzaffar Nagar fixing 17.4.2023 to deposit a sum of Rs.62,69,406/-. According to the petitioner, this notice was never served to him. He was not aware of any such proceedings and behind his back an order dated 19.4.2023 (Annexure-5 to the writ petition) was passed fixing liability of the petitioner to the tune of Rs.63,12,126/-.
4. Counsel for the petitioner submits that purpose of filing this writ petition would be served, if department give him fresh notice within 15 days from today and in turn, the petitioner would submit
his reply. He further submit that while considering the reply of the petitioner, respondent-Authority may be directed to consider all aspects of the matters including the fact that petitioner has already closed his unit on 29.8.2019 and the fact of closure was duly intimated to the respondent No. 2 qua which respondent No. 2 has proceeded to cancel the registration of the petitioner.
5. Counsel appearing for the respondents have no objection to proposition put forth by the petitioner.
6. Without expressing any opinion on the merits of the case, petition is disposed of permitting the petitioner to approach before the respondent No. 2 and to obtain the fresh notice, within 15 days from today and in turn, petitioner would file the reply to the fresh notice within the stipulated time fixed by the respondent No. 2. While deciding the notice, an opportunity of personal hearing be also afforded to the petitioner.
7. In view of aforesaid facts and circumstances of the case, the order dated 19.4.2023 passed by the respondent No. 2 is hereby quashed.
Order Date :- 31.7.2023 Ravi Prakash
(Ashutosh Srivastava, J.) (Pritinker Diwaker, C.J.)
2023-07-31T17:02:33+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. 809 of 2023
When was the decision delivered?
2023-07-31
Which GST provisions are identified in the case?
None
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.