M/S Vishal Construction Thru. ... vs State Of U.P. Thru. Addl. Chief Secy. ...
2025 Latest Caselaw 451 ALL

Allahabad High Court

M/S Vishal Construction Thru. ... vs State Of U.P. Thru. Addl. Chief Secy. ... on 1 May, 2025

Author: Pankaj Bhatia

Bench: Pankaj Bhatia

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 


?Neutral Citation No. - 2025:AHC-LKO:24987
 
Court No. - 6
 

 
Case :- WRIT TAX No. - 399 of 2025
 

 
Petitioner :- M/S Vishal Construction Thru. Authorized Partner Shiv Bahadur Singh
 
Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax,Lko. And 2 Others
 
Counsel for Petitioner :- Sarvesh Kumar Tiwari,Shailaja Mishra
 
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 19.09.2023 passed under Section 73 of the GST Act as well as the order dated 03.04.2025 whereby the appeal was dismissed as being beyond limitation.

3. The neat contention of learned counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under Section 73.

4. The said fact is not disputed by learned Standing Counsel.

5. Considering and following the law as laid down in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024, present petition is allowed.

6. Orders dated 19.09.2023 & 03.04.2025 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