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Case Law Details

Case Name : V.S. Enterprises Vs State of U.P. (Allahabad High Court)
Appeal Number : Writ Tax No. 414 of 2021
Date of Judgement/Order : 29/07/2021
Related Assessment Year :
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V.S. Enterprises Vs State of U.P. (Allahabad High Court)

Undisputedly, three periods for which the orders had been passed are overlapping. Notice dated 22.12.2020 was issued by respondent no.2 for the period July 2017 to March 2018. It covers the entire period and dispute being sought to be adjudicated in the other two notices as well.

At the same time, we find that by notice dated 22.12.2020, next date fixed was 05.01.2021 but the petitioner could not participate in the same on account of the spread of pandemic COVID-19. Also, in that regard, it has been brought to our notice that realizing the difficulties from the spread of pandemic COVID-19, the Government had itself issued an order dated 01.05.2021 extending the period to submit reply and responses, up to 30.05.2021. Subsequently, it was extended up to 30.06.2021. In light of that fact, the order dated 09.06.2021 is clearly an ex-parte order, which has been passed without allowing due opportunity of hearing to the petitioner.

HC set aside ex-parte order passed without allowing due opportunity of hearing

In view of the above, present writ petition is disposed of with the following terms:

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