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of <h1>Appeal Dismissal for Delay Quashed as Arbitrary; Show Cause Notice Lacked Interest and Penalty, Matter Remanded</h1> <h3>M/s Chaurasiya Zarda Bhandar Thru. Proprietor Rakesh Chaurasiya And Another Versus State Of U.P. Thru. Commossioner State Tax Lko. And 2 Others</h3> HC set aside the order dismissing the petitioner's appeal on the ground of delay, holding it arbitrary and contrary to the specific statutory provisions, ... Dismissal of petitioner's appeal on the ground of delay - in the SCN there was no proposal for imposition of any interest or penalty - HELD THAT:- This Court is satisfied that the impugned order dated 29.08.2024 cannot be sustained being arbitrary and against the specific provisions, accordingly, it is quashed and set aside. Since the impugned orders have been set aside, the attachment order dated 11.09.2025 also stands quashed. The matter shall stand remitted to the adjudicating authority who shall pass fresh orders. Petition allowed. Petition challenges order dated 29.09.2025 dismissing appeal as time-barred and thereby affirming assessment/demand order dated 29.08.2024. Show cause notice (Annexure-5) for FY 2019-20 recorded tax liability of Rs. 2,907,002 and contained no proposal for interest or penalty. Reliance placed on Section 75(7) that 'the amount of tax, interest and penalty demanded in the order shall not be in excess of the tax determined by the proper officer and no demand shall be confirmed on the ground other than the grounds specified in the notice.' Despite absence of any proposal for interest or penalty, impugned order imposed interest and penalty components, resulting in a recovered total of Rs. 55,71,191. Court found the impugned order arbitrary and contrary to Section 75(7): 'the impugned order dated 29.08.2024 cannot be sustained being arbitrary and against the specific provisions,' quashed that order and the attachment dated 11.09.2025, and remitted the matter to the adjudicating authority to pass fresh orders.
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