2024 (3) TMI 844

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....BLE SHEKHAR B. SARAF,J. 1. Heard Sri Harshul Bhatnagar, counsel appearing on behalf of the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel appearing for the State respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the adjudication order dated March 3, 2008 for recovery of the amount of R....

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....is named as Uttar Pradesh Entry of goods into Local Area Act, 2007 (hereinafter referred to as the 'New Act'). The Act in Section 1(3) makes it clear that the Act would be deemed to be in force from November 1, 1999. 4. The present proceedings have all taken place under the New Act as earlier Act has been declared ultra virus by the High Court. It is to be noted that in the New Act entr....

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....low acted in accordance with law at the time of passing the impugned orders. It is clear that the provisional assessment was done as per the earlier Act of 2000 while final assessment has been done under the New Act. The arguments raised by counsel appearing on behalf of the petitioner appears to be a valid one with regard to the fact that the New Act does not contain IMFL in the schedule, and acc....

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....9. In light of the same, impugned orders are unreasoned and have been passed in a non speaking manner. Accordingly, the impugned order dated December 31, 2022 is quashed and set aside with a direction upon the authority concerned to grant another opportunity of hearing to the petitioner and pass a reasoned order on the same and specifically giving reasons with regard to imposition of tax on the pa....