M/S Shree Tirupati Agro Food Industries Thru. Authorised Representative Jitendra Gupta vs. State Of U.P. Thru. Prin. Secy. Tax And Registration And 2 Others
Held
The Court found that the respondents failed to adhere to their own circular regarding fixing separate dates for reply and hearing. Consequently, the impugned orders were quashed.
Facts
The petitioner challenged orders passed under Section 73 of the GST Act and an appellate order that dismissed their appeal as time-barred. The petitioner argued that separate dates for reply and hearing were not fixed as per a circular.
Key Issues
Whether the assessment order is vitiated due to non-compliance with the circular requiring separate dates for reply and hearing.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1555 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State.
Present petition has been filed challenging the orders dated 18.04.2024 passed
Orders dated 18.04.2024 & 22.09.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. December 15, 2025 As
The judgment continues below.
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