M/S Nova Entrr Prises Thru. Proprietor Shri Sushila Jaiswal vs. Addl. Commissioner Grade 2 Appeal Iv State Tax Lko. And Another
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 963 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 26.08.2024 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 the order passed under Section 73 of the GST Act suffers from the vice of arbitrariness as the prior date was fixed for personal hearing than the submission of reply.
Learned Standing Counsel based upon the instructions does not dispute the abovesaid fact that prior date was fixed.
Finding the order to be violative of Section 75(4) of the GST Act and the issue being covered by the judgment in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024, the impugned order dated 26.08.2024 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 Versus Counsel for Petitioner(s) : Vikas Singh, Raja Babu Gupta Counsel for Respondent(s) : C.S.C. M/S Nova Entrr Prises Thru. Proprietor Shri Sushila Jaiswal .....Petitioner(s) Addl. Commissioner Grade 2 Appeal Iv State Tax Lko. And Another .....Respondent(s)
order, in accordance with law, after providing adequate opportunity of hearing. September 23, 2025 akverma WTAX No. 963 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.