Case Law Details
Manikya Engineers And Consultants Pvt. Ltd. Vs State of U.P. (Allahabad High Court)
Introduction: In a significant legal development, Manikya Engineers and Consultants Pvt. Ltd. secured a crucial victory against the State of U.P. in the Allahabad High Court. The court, in its judgment dated, quashed the GST cancellation order imposed on the petitioner without affording them an opportunity for a fair hearing.
Detailed Analysis:
1. Unjust Cancellation Order: The court, after hearing the petitioner’s counsel and the State’s Standing Counsel, scrutinized the record. It highlighted a glaring flaw – no specific date and time were fixed for the hearing, and the petitioner was not given a chance to present their case before the cancellation order on January 25, 2023.
2. Precedent in M/s Chandra Sain Case: The judgment draws a parallel with a previous case, M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor v. U.O.I & Ors. (Writ Tax No.147 of 2022), dated September 22, 2022. The court, in that instance, had addressed a similar issue, setting a precedent that directly applies to the present case.
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