M/S Abhay Sahni Projects Private Limited Lucknow Thru. Authorised Signatory Surendra Singh vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration U.P. Lko. And 2 Others
Original PDF →Facts
The petitioner challenged an order passed under Section 73 of the GST Act and a subsequent appellate order that dismissed their appeal as time-barred. The petitioner argued that notices for personal hearing were improperly issued and not properly served.
Held
The Court found the order to be in violation of Section 75(4) of the GST Act due to procedural irregularities in the hearing process. The impugned orders were quashed.
Key Issues
Whether the principles of natural justice were violated due to improper notice and opportunity of personal hearing. Whether the appellate order dismissing the appeal as time-barred was justified given the circumstances.
Sections Cited
Section 73, Section 75(4)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1051 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J.
Heard learned Counsel for the petitioner as well as learned Standing Counsel and perused the record.
The present petition has been filed challenging an order dated 16.04.2024 passed under Section 73 of the GST Act as well as the order dated 12.09.2025 whereby, the appeal was dismissed as being beyond limitation.
The submission of the Counsel for the petitioner is that in the notice, NA was mentioned in front of the tab of personal hearing. He further submits that in the reminder notice, prior date was fixed for personal hearing. The notice of hearing was uploaded on the 'additional tab' which another: Writ Tax No.303 of 2024, decided on 04.03.2024 and in the case of Ola Fleet Technologies Private Limited vs State of U.P. and others: Versus Counsel for Petitioner(s) : Anit Vishal Srivastav, Ramesh Chandra Srivastava Counsel for Respondent(s) : C.S.C. M/S Abhay Sahni Projects Private Limited Lucknow Thru. Authorised Signatory Surendra Singh .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration U.P. Lko. And 2 Others .....Respondent(s)
2024:AHC:116559-DB, the impugned order dated 16.04.2024 and the impugned order dated 12.09.2025 are quashed.
The writ petition is allowed.
The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. September 26, 2025 akverma WTAX No. 1051 of 2025 2 (Pankaj Bhatia,J.) ASHOK KUMAR VERMA 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.