Lifestyle International Private Limited Vs State of U.P. and another (Allahabad High Court)
Date: May 27, 2025
Subject Matter
Investigation ordered into Tax Authority's Conduct for Mechanical VAT Assessments
Summary
The Allahabad High Court quashed a set of VAT assessment orders issued against Lifestyle International Private Limited, criticizing the tax assessing authority for merely copying previous orders without considering the specific directives from earlie…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT These writ petitions have been filed by the petitioner aggrieved of the impugned assessment orders dated 26.03.2025 (Annexure-1 to the respective writ petitions), passed by respondent no.2 under Section 28(2)(ii) read with Section 32 of the Uttar Pradesh Value Added Tax Act, 2008 (‘the Act’). 2. Initially, separate assessment orders were pass…