M/S Saral E Commerce Private Limited Thru. Managing Director vs. State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 3 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1091 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 orders dated 22.9.2025 passed under Section 74 of the GST Act as well as the order dated 11.10.2022 whereby the appeal was dismissed as being beyond limitation.
Submission of learned counsel for the petitioner is that no opportunity of hearing was granted. In the show cause notice, 'NA' was mentioned in front of tab 'date of personal hearing'.
Learned Standing Counsel does not controvert the said contention.
It is argued that the said issue was dealt with by this Court in Writ Tax
Orders dated 22.9.2025 & 11.10.2022 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) : Amit Kumar Awasthi, Rajneesh Dwivedi Counsel for Respondent(s) : C.S.C. (Pankaj Bhatia,J.) M/S Saral E Commerce Private Limited Thru. Managing Director .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance 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.