M/S Javed Construction Works Thru.Proprietor Rabbul Nisha Gstin 09Agepr1353B2Zn vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Govt. Lko. And 3 Others
Original PDF →Facts
The petitioner challenged an order passed under Section 74 of the GST Act and a subsequent appeal order that was dismissed for being time-barred. The primary contention was the lack of a proper opportunity for hearing.
Held
The Court held that the show-cause notice, which mentioned the same date for reply and personal hearing, was defective. Following a previous judgment, the Court quashed the impugned orders.
Key Issues
Whether the opportunity of hearing granted was adequate when the reply and personal hearing dates were the same. Whether the appeal was rightly dismissed as time-barred.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1082 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 18.11.2021 passed under Section 74 of the GST Act as well as the order dated 23.9.2025 whereby the appeal was dismissed as being beyond limitation.
Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 74. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, same date was mentioned for filing of reply and for 7. Orders dated 18.11.2021 & 23.9.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 26, 2025 J. K. Dinkar Versus Counsel for Petitioner(s) : Aayush Pankaj Tiwari, Durga Prasad Dubey, Hritik Dwivedi, Peeyush Pankaj Counsel for Respondent(s) : C.S.C. (Pankaj Bhatia,J.) M/S Javed Construction Works Thru.Proprietor Rabbul Nisha Gstin 09agepr1353b2zn .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Govt. Lko. And 3 Others .....Respondent(s) JESHU KUMAR DINKAR 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.