High Court of Allahabad7 September 2026

Nagarjuna Agro Chemicals (P.) Ltd. v. State of U.P

For assesseeRemanded

WRIT TAX NO. 2718 OF 2026

The ruling in brief

Where a company was ordered to be wound up during pendency of four GST appeals and liquidator was appointed and informed appellate authority, but appeals were decided ex parte without notice or hearing to liquidator, violation of natural justice occurred, requiring ex parte appellate orders to be set aside for fresh decision after due notice and hearing to liquidator

Provisions considered

Section 107, read with section 169, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Section 279 of Companies Act, 2013

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

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Katyani Exports v. Union of India

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Nagarjuna Agro Chemicals (P.) Ltd. v. State of U.P

The ruling in brief

Provisions considered

Nagarjuna Agro Chemicals (P.) Ltd. v. State of U.P

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis