M/S Jhansi Golden Transport Corporation Thru. Proprietor Rakesh Sinha vs. Addl. Commissioner Grade Ii State Tax Lko. And Another

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/1349/2025HC AllahabadGSTCNR UPHC02091274202520 November 20251 pages

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1349 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, 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 25.08.2024 passed under Section 73 of the GST Act as well as the order dated 17.10.2025 whereby the appeal was dismissed as being beyond limitation.

3.

Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 73. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause

7.

Orders dated 25.08.2024 & 17.10.2025 are quashed.

8.

Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. November 20, 2025 Ashish Versus Counsel for Petitioner(s) : Vikas Singh, Raja Babu Gupta Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S Jhansi Golden Transport Corporation Thru. Proprietor Rakesh Sinha .....Petitioner(s) Addl. Commissioner Grade Ii State Tax Lko. And Another .....Respondent(s) ASHISH MISHRA High Court of Judicature at Allahabad, Lucknow Bench

Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.