M/S Mohammad Yameen Khan Thru. Auth. ... vs State Of U.P. Thru. Addl. Chief Secy. Tax ...
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Allahabad High Court

M/S Mohammad Yameen Khan Thru. Auth. ... vs State Of U.P. Thru. Addl. Chief Secy. Tax ... on 1 May, 2025

Author: Pankaj Bhatia

Bench: Pankaj Bhatia

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 


?Neutral Citation No. - 2025:AHC-LKO:24969
 
Court No. - 6
 

 
Case :- WRIT TAX No. - 400 of 2025
 

 
Petitioner :- M/S Mohammad Yameen Khan Thru. Auth. Signatory Mohammand Yameen Khan
 
Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration And 2 Others
 
Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Pankaj Bhatia,J.
 

1. Heard learned counsel for the petitioner and learned Standing Counsel for the State.

2. Present petition has been filed challenging the order dated 29.08.2024 passed under Section 73 of the GST Act as well as the order dated 24.03.2025 whereby the appeal was dismissed as being beyond limitation.

3. Contention of learned counsel for the petitioner is that order under Section 73 of GST Act was passed without giving an opportunity of hearing.

4. Learned Standing Counsel, based upon instructions, states that no notice for hearing was served fixing any specific date.

5. Considering the fact that the issue raised is squarely covered by a judgment of this Court passed in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) dated 04.03.2024, present petition is allowed.

6. Orders dated 29.08.2024 & 24.03.2025 are quashed.

7. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner.

Order Date :- 1.5.2025

nishant