M/S Kanhaiya Traders Thru. Proprietor Kanhaiya Lal Gupta vs. State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 990 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J.
Heard S/Shri Utkarsh Mishra, Abhishek, Bhawani Shankar Tiwari, learned counsels appearing for the petitioner and learned Standing Counsel for the State-respondent(s).
Present petition has been filed challenging the order dated 26.10.2024 passed under Section 74 of the GST Act as well as the order dated 21.08.2025 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, prior date was mentioned for personal hearing than the 7. Orders dated 26.10.2024 & 21.08.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after Versus Counsel for Petitioner(s) : Utkarsh Misra, Abhishek Counsel for Respondent(s) : C.S.C. M/S Kanhaiya Traders Thru. Proprietor Kanhaiya Lal Gupta .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others .....Respondent(s)
giving an opportunity of hearing to the petitioner. September 23, 2025 Praveen WTAX No. 990 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.