Allahabad High Court
M/S Azure Remedies Pvt. Ltd. vs Additional Commissioner Grade-2 ... on 22 July, 2020
Author: Anjani Kumar Mishra
Bench: Anjani Kumar Mishra
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 9 Case :- WRIT TAX No. - 162 of 2020 Petitioner :- M/S Azure Remedies Pvt. Ltd. Respondent :- Additional Commissioner Grade-2 (Appeal) Commercial Tax And 2 Others Counsel for Petitioner :- Ankur Agarwal,Suyash Agarwal Counsel for Respondent :- C.S.C. Hon'ble Anjani Kumar Mishra,J.
Heard counsel for the petitioner and learned Standing Counsel for the State-Respondents.
Challenge in this writ petition is to an order dated 13.09.2019 passed by the Respondent No.2, the Assistant Commissioner, Commercial Tax, Sector-7, Muzaffarnagar and whereby a revocation application filed by the petitioner was rejected on the ground that it had been filed beyond 30 days. The order dated 17.12.2019 passed by first respondent, Additional Commissioner, Grade-2, Commercial Tax, Muzaffarnagr is also under challenge whereby the order passed by the respondent no.2 had been affirmed.
Learned Standing Counsel has submitted that a notification has already been issued where-under the time for seeking revocation have been extended till 31st August, 2020.
Counsel for the petitioner has admitted this position and has submitted that in similar circumstances this Court has passed an order in Writ Tax No. 358 of 2020 (Uma Construction Vs. The State of U.P.) and that writ petition be disposed of in terms of the said order.
In view of the order dated 08.07.2020 passed in Writ Tax No. 358 of 2020 this petition is liable to be allowed.
Under the circumstances, the order dated 17.12.2019 passed by first respondent, the Additional Commissioner, Grade-2, Commercial Tax, and order dated 13.09.2019 passed by the second respondent, the Assistant Commissioner, Commercial Tax, Sector-7, Muzaffarnagar are quashed. The revocation application filed by the petitioner shall now be decided in accordance with law within a period of 15 days from the date of production of a copy of this order.
The Authority concerned may verify the correctness of this order from the Official website of the High Court, Allahabad, if a certified copy is not submitted.
The writ petition is accordingly allowed.
Order Date :- 22.7.2020/AKT