M/S Hind Security Force Thru. Sole Proprietor Mr.Ram Nihal Choudhary And Another vs. State Of U.P. Thru. Addl. Chief Secy. Infrastructure And Industrial Development Lko. And 4 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1006 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J.
Heard learned counsel for the petitioners as well as learned Standing Counsel for the State-respondent(s) and perused the material available on record.
The present petition has been filed by the petitioner, challenging the order dated 30.11.2024 passed under Section 74 of the GST Act as well as, the appellate order dated 01.08.2025, whereby the appeal was dismissed as being beyond limitation. Petitioner has also challenged the order dated 11.06.2025, whereby the account of the petitioner have been attached.
Contention of counsel for the petitioner is that, no opportunity of hearing was granted prior to, passing of the order under Section 74 of the GST Act, which is contrary to the mandate of Section 75(4) of the GST Act.
Learned Standing Counsel, based upon instructions, states that in the first reply, the petitioner had opted 'No' for grant of hearing, however, subsequently, in the second reply, he had opted 'yes' right to be heard, however, no opportunity of hearing has been accorded while passing the order under Section 74 of the GST Act.
Finding the said to be contrary to the mandate of Section 75(4) of the GST Act and, the issue being squarely decided by this Court in Writ Tax Versus Counsel for Petitioner(s) : Saurabh Shankar Srivastava, Adnan Ahmad Counsel for Respondent(s) : C.S.C., Brajendra Amiy, Shivendra S Singh Rathore M/S Hind Security Force Thru. Sole Proprietor Allied Chemicals vs. Commissioner Commerical Tax & Ors; 2022 (4) ADJ 75, both the orders cannot be sustained and are quashed. As, the main orders have been quashed, the order dated 11.06.2025 can also not be sustained and is, accordingly, quashed. The account of the petitioner shall be attached forthwith.
Petition stands allowed with the aforesaid observations. September 23, 2025 Praveen WTAX No. 1006 of 2025 2 (Pankaj Bhatia,J.) PRAVEEN KUMAR 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.