M/S Bharat Traders Thru. Proprietor ... vs State Of U.P. Thru. Commissioner State ...
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Allahabad High Court

M/S Bharat Traders Thru. Proprietor ... vs State Of U.P. Thru. Commissioner State ... on 1 September, 2025

Author: Pankaj Bhatia

Bench: Pankaj Bhatia

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 


Neutral Citation No. - 2025:AHC-LKO:51654
 

 
HIGH COURT OF JUDICATURE AT ALLAHABAD
 
LUCKNOW 
 
WRIT TAX No. - 860 of 2025   
 
   M/S Bharat Traders Thru. Proprietor Shama Ansari    
 
  .....Petitioner(s)   
 
 Versus  
 
   State Of U.P. Thru. Commissioner State Tax U.P. Lko. And 2 Others    
 
  .....Respondent(s)       
 
   
 
  
 
Counsel for Petitioner(s)   
 
:   
 
Gaurav Singh, Deepak Kumar Pandey, Sachin Kumar, Shailesh Sachan   
 
  
 
Counsel for Respondent(s)   
 
:   
 
C.S.C.   
 
     
 
 Court No. - 6
 
   
 
 HON'BLE PANKAJ BHATIA, J.       

1. Heard the counsel for the petitioner and learned Standing Counsel for the State-respondent(s).

2. The present petition has been filed challenging the order dated 15.07.2025 whereby the appeal was dismissed without providing an opportunity of hearing to the petitioner. The order dated 20.09.2024, by which the interest and penalty have been imposed, is also under challenged on the same grounds that no hearing was accorded to the petitioner.

3. Challenging the orders impugned, the submission of the counsel for the petitioner is that the petitioner was not granted a personal hearing which is mandatory in terms of Section 75 (4) of the GST Act.

4. The counsel for the petitioner states that the notices with regard to the appeal were uploaded on the additional tab, however with regard to the notice of hearing during the assessment stage, the same date was indicated for filing a reply and for hearing.

5. The said issue is squarely covered by the judgment of this court in the cases of Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr. in Writ Tax No. 303 of 2024 vide judgment dated 04.03.2024 and Ola Fleet Technologies Private Limited vs. State of U.P. and two others decided on 22.07.2024 in Writ Tax No.855 of 2024.

6. Thus, finding that both the orders are without affording any opportunity of hearing, the same are hereby quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing. It is clarified that the petitioner would also be entitled to take such defenses as may be available under law.

7 The writ petition stands allowed.

(Pankaj Bhatia,J.)

September 1, 2025

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