M/S Usha Bharat Gas Service Thru. Its Proprietor Ahibaran Saroj vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Govt. Of U.P. Lko. And 3 Others

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WTAX/1330/2025HC AllahabadGSTCNR UPHC02089167202518 November 2025Bench: MANISH KUMAR1 pages

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1330 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, J.

1.

Heard Sri, Prashant Chaurasia, learned Counsel for the petitioner and others: Neutral Citation No.- 2024:AHC:116559-DB

4.

The abovesaid fact could not be controverted by the learned Standing Counsel. Thus on the limited ground of not granting the appropriate opportunity of hearing and also following the abovesaid judgment of Ola Fleet Technologies Private Limited (Supra), both the orders dated 18.04.2024and 12.08.2025 are set aside. The writ petition is allowed.

5.

The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing opportunity of hearing. November 18, 2025 Preeti Versus Counsel for Petitioner(s) : Shailendra Kumar Misra, Prashant Chaurasia Counsel for Respondent(s) : C.S.C.

M/S Usha Bharat Gas Service Thru. Its Proprietor Ahibaran Saroj .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Govt. Of U.P. Lko. And 3 Others .....Respondent(s) PREETI GAUTAM 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.