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of <h1>Adjudication order for FY2018-19 tax set aside; petitioner to deposit Rs 21,000 within one month and comply</h1> <h3>M/s Shanti Construction And Suppliers Versus State of U.P. And Another</h3> HC set aside the adjudication order assessing tax for FY2018-19, subject to the petitioner depositing Rs. 21,000 within one month (including amounts ... Challenge to adjudication order - tax demand for the FY2018-2019 - HELD THAT:- The issue is decided in the case of M/s Riya Construction vs State of U.P. & 3 Ors [2025 (11) TMI 67 - ALLAHABAD HIGH COURT] where it was held that 'Thus, many times the right of appeal is lost to the aggrieved assessees, for reason of late service of Adjudication Order. Even, if the Appeal Authorities were to pass an order on merits, it would still take away one opportunity of hearing that is otherwise available to the noticee, to represent its case, under the scheme of the Act.' The impugned order is set aside, subject to the petitioner depositing Rs. 21,000/- towards the disputed amount (including the amount that may have already been deposited or recovered) within a period of one month from today, with the fulfilment of directions imposed - petition allowed. Writ petition under Article challenging the Adjudication Order dated 09.04.2024 passed under Section 73 of the U.P.G.S.T. Act creating a demand of tax of Rs. 2,04,028/- for FY 2018-2019. Court treated submissions as identical to those in Writ Tax No. 3964 of 2025 (M/s Riya Construction vs State of U.P. & 3 Ors, Neutral Citation No. - 2025:AHC:179271-DB, dated 09.10.2025) and, on that basis, allowed the petition and set aside the impugned order, subject to the petitioner depositing Rs. 21,000/- (including amounts already deposited/recovered) within one month. Directions on remand: upon deposit the Adjudicating Authority shall provide the petitioner copy of the 'show cause notice' and any additional/supplementary notice together with copies of Relied Upon Documents ('RUDs') within two weeks of compliance; petitioner to file reply within four weeks thereafter; respondent to fix hearing with at least two weeks' advance notice. Parties to cooperate; proceedings to be concluded within six months from first compliance. Deposited amount remains subject to final adjudication.
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