CIVIL MISC REVIEW APPLICATION DEFECTIVE No. 97 of 2025 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW CIVIL MISC REVIEW APPLICATION DEFECTIVE No. - 97 of 2025 State Of U.P. Thru. Addl. Chief Secy. State Tax Deptt. Lko. And 3 Others .....Applicant(s) Versus M/S Gupta Traders Near Chhatrapati Market, Barabanki Thru. Its Prop. Balram Gupta And Another .....Opposite Party(s) Counsel for Applicant(s) : C.S.C. Counsel for Opposite Party(s) : Abhisheka Sharan Gupta Court No. - 1 HON'BLE RAJAN ROY, J. HON'BLE RAJEEV BHARTI, J. (I.A. No. 1 of 2025- Delay Condonation Application) 1. Heard. 2. Objections have been filed today to the delay condonation application, which are taken on record. The delay in filing the review is only of 18 days. 3. Sufficient explanation has been offered which is accepted. Application is allowed accordingly. Order on Review Application 4. This review petition has been filed by the State seeking a review of the judgment passed in WTAX No.140 of 2024 wherein similar order was passed. The said petition was allowed on the ground that the notices or orders passed by the concerned authorities under Section 73(9/10) of Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act 2017') for the assessment yea