Dell International Services India Private Limited Vs State of U.P. and Another (Allahabad High Court)
The Allahabad High Court heard a petition challenging a tax demand order. The petitioner argued that the proceedings suffered from a jurisdictional error and violated the principles of natural justice, stating that while the proposed demand was ₹9 crore, the final order confirmed a tax demand of ₹13 crore. The State sought time to file a counter affidavit, which the Court granted for four weeks, with two additional weeks allowed for the petitioner to file a rejoinder. The matter was directed to be listed thereafter. Meanwhile, the Court ordered that the operation and effect of the impugned order dated 19.01.2026 shall remain stayed until the next date of hearing.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the State-respondents.
2. Submission is, jurisdictional error has crept in the proceedings inasmuch as besides violation of principles of natural justice, against proposed demand Rs.9 crores the demand of tax Rs.13 crores has been confirmed.
3. Learned Standing Counsel prays for and is granted four weeks’ time to file counter affidavit. Petitioner shall have two weeks thereafter to file rejoinder affidavit.
