Court No. - 7
Case :- WRIT TAX No. - 335 of 2019 Petitioner :- Rajiv Dikshit Respondent :- State Of U.P. And 5 Others Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- C.S.C.,Krishna Mohan Asthana,Sanjai Singh
Hon'ble Biswanath Somadder,J. Hon'ble Ajay Bhanot,J.
By order dated 10th April, 2013, the learned Commercial Tax Tribunal, Bench-1, Kanpur, restrained the assessing authority from proceeding with the adjudication. However, in the teeth of the interim order dated 10th April, 2013, passed by the learned Commercial Tax Tribunal, Bench-1, Kanpur, the assessing authority adjudicated the matter and passed the impugned orders on 31st March, 2014. The action of the assessing authority in proceeding with the adjudication of the matter in clear violation of the orders passed by the learned Commercial Tax Tribunal, Bench- 1, Kanpur, renders the orders passed by the assessing authority dated 31st March, 2014, as arbitrary, illegal and of no effect.
In light of the preceding discussion, the order dated 31st March, 2014 being unsustainable in law and are quashed.
In view of the above discussion, the consequential order of attachment dated 1st February, 2019 is liable to be quashed and is, accordingly, quashed.
The matter is remitted to the assessing authority. The assessing authority shall proceed afresh in accordance with law and decide the controversy within a period of three months from the date of receipt of a certified copy of this order.
2 The petitioner is directed to join the proceedings and cooperate in the disposal of the same within the stipulated period of three months.
The writ petition stands disposed of accordingly.
Order Date :- 29.11.2019 Deepak/ (Biswanath Somadder, J.) (Ajay Bhanot, J.)