Lifestyle International Private Limited Vs State of U.P. and another (Allahabad High Court)
In a strong rebuke against a tax assessing authority, the Allahabad High Court has quashed a series of Value Added Tax (VAT) assessment orders issued against Lifestyle International Private Limited. The court found that the assessing authority had merely “copy-pasted” previous orders, ignoring specific directions given in prior remand orders and failing to consider documents presented by the petitioner. The High Court has directed the Principal Secretary, State Tax, Government of Uttar Pradesh, to investigate the conduct of the assessing officer and take appropriate measures.
The case involved several writ petitions filed by Lifestyle International Private Limited, challenging assessment orders dated March 26, 2025, passed by respondent no. 2 under Section 28(2)(ii) read with Section 32 of the Uttar Pradesh Value Added Tax Act, 2008.
Background of the Case
Previously, separate assessment orders were issued against the petitioner on January 25, 2019, June 7, 2019, and March 23, 2021. Aggrieved by these initial orders, Lifestyle International Private Limited filed appeals before the Additional Commissioner (Appeals), Commercial Tax, Noida. The appellate authority, through separate orders dated January 31, 2023, and December 31, 2021, allowed the appeals, set aside the original assessment orders, and specifically remanded the matters back to the Assessing Authority. The remand orders explicitly directed the Assessing Authority to consider the documents that the petitioner had produced during the appeal proceedings.
