M/S Sri Ram Construction Company Thru. Proprietor Usha Tiwari vs. State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 2 Others
Original PDF →Facts
The petitioner challenged an order under Section 73 of the GST Act and a subsequent appellate order that dismissed their appeal as time-barred. The petitioner argued they were not properly informed of hearing dates, which were uploaded to an 'additional tab' on a portal.
Held
The Court quashed the impugned orders and remanded the matter to the assessing authority. It held that the petitioner should be given an opportunity of hearing before a fresh order is passed.
Key Issues
Whether the petitioner was provided with adequate opportunity of hearing, and if notices uploaded on an 'additional tab' constitute proper intimation.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1042 of 2025
Court No. - 6 HON'BLE PANKAJ BHATIA, J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State.
Present petition has been filed challenging the order dated 29.08.2024 passed under Section 73 of the GST Act as well as the order dated 17.09.2025 whereby the appeal was dismissed as being beyond limitation.
Contention of learned counsel for the petitioner is that no date for hearing was fixed or informed to the petitioner. The said notices of hearing was uploaded on the 'additional tab' which could not be noticed.
It is argued that the said issue was dealt with by this Court in Writ Tax No.855 of 2024 (Ola Fleet Technologies Private Limited v. State of UP and 2 Ors.), vide judgment dated 22.07.2024. 5. On the said sole ground, following the judgment in the case of Ola Fleet Technologies Private Limited (supra), present petition is allowed.
Orders dated 29.08.2024 & 17.09.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after Versus Counsel for Petitioner(s) : Ravindra Gupta Counsel for Respondent(s) : C.S.C. M/S Sri Ram Construction Company Thru. Proprietor Usha Tiwari .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 2 Others .....Respondent(s) .
giving an opportunity of hearing to the petitioner. September 26, 2025 akverma WTAX No. 1042 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.