Allahabad High Court
(M/S) ASHOK KUMAR GOOLIYAANversusADDITIONAL COMMISSIONER, GRADE-2 AND ANOTHER
- Decided
Holding
The petition is dismissed because the impugned order no longer exists, rendering the writ petition misconceived.
Summary
The petitioner, Ashok Kumar Gooliyaan, filed a writ petition seeking certiorari to quash an order dated 20 March 2023 passed by the Additional Commissioner under Section 28(2)(ii) of the Uttar Pradesh VAT Act, alleging tax liability. The court noted that for assessment year 2015-16, an earlier ex parte challenge had been set aside and a fresh ex parte assessment order was issued on 19 March 2026, which was not placed on record nor contested. Since the order the petitioner sought to quash no longer existed, the petition was deemed misconceived. The court dismissed the writ petition, directing the petitioner to challenge the fresh assessment order if desired. The decision underscores that a writ cannot be entertained against a non‑existent or superseded order.
Issues considered
- Whether the writ petition challenging the 20 March 2023 assessment order under Section 28(2)(ii) of the UP VAT Act is maintainable when that order has been superseded by a later assessment order.
Legislation cited
- Uttar Pradesh Value Added Tax Act — s. 28(2)(ii)
Subjects
- VAT
- Uttar Pradesh VAT Act
- certiorari
- assessment order
- ex parte order
- High Court
- writ petition
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2117 of 2026
(M/S) Ashok Kumar Gooliyaan
.....Petitioner(s)
Versus
Additional Commissioner, Grade-2 And Another
.....Respondent(s)
Counsel for Petitioner(s) : Ashish Jaiswal, Shailendra Pratap
Singh
Counsel for Respondent(s) : C.S.C.
Court No. - 3
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Sri Ashish Jaiswal, learned counsel for the petitioner and Sri
Arvind Kumar Mishra, learned Standing Counsel for the revenue.
2. Present writ petition has been filed for the following relief :
"Issue a writ, order or direction in the nature of certiorari quashing the
impugned order dated 20.03.2023 (Annexure No. 2) passed by the
respondent no.2 under Section 28(2)(ii) of the UP VAT Act imposing tax
liability against the petitioner."
3. Pursuant to the written instructions obtained by learned Standing Counsel,
it has been informed that for A.Y. 2015-16, the ex parte challenge in the
present proceeding has been set aside. Thereafter, the third ex parte order
has been passed on 19.03.2026. The same has neither been brought on
record nor there is challenge to the same.
4. In view of the fact that the order impugned does not exist, the present writ
petition is found to be misconceived. It is accordingly dismissed, leaving it
open to the petitioner to avail his remedy in accordance with law against the
fresh assessment order dated 19.03.2026.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
April 23, 2026
Abhilash
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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