Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Goods and Services Tax

Allahabad HC Rejects Recall Plea as No Ground Was Made Out

Case Law Details

TaxGuru Citation
2026 taxguru.in 7245
Case Name
Parmarth Steel And Alloys Pvt. Ltd. Vs State of U.P. and Others (Allahabad High Court)
Date of Judgement/Order
Only available for paid members
Advertisement

Parmarth Steel And Alloys Pvt. Ltd. Vs State of U.P. and Others (Allahabad High Court)

The Allahabad High Court considered three recall applications filed in relation to Writ Tax Nos. 874 of 2010, 875 of 2010, and 13 of 2014, seeking recall of its detailed judgment and order dated 28.03.2022. The petitioners in the first two writ petitions were private companies, while the petitioner in the third writ petition was stated to be a proprietory concern.

As all three recall applications and the supporting affidavits were identical, the Court, with the consent of the parties, examined the affidavit filed in support of Recall Application No. 2 of 2022 in Writ Tax No. 874 of 2010.

The Court noted that the affidavit had been sworn by a person who stated that he was employed in a private job and was acting as the pairocar of the petitioner. The Court further observed that the deponent was not an employee of the petitioner.

The affidavit stated that the non-appearance of the petitioner’s counsel was bona fide and not deliberate. It also asserted that the matter had merit and requested recall of the order dated 28.03.2022 so that the case could be heard on merits, contending that otherwise the petitioner would suffer irreparable loss and injury.

Paid content

Become a Basic or Premium Member, or log in if you are already a Basic or Premium member.

Advertisement

Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,002

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.