M/S Vikas Trading Company Thru. Proprietor Subhas Chandra Yadav vs. Additional Commissioner Grade Ii Appeal I,State Tax Ayodhya And Another
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 928 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. Order on Amendment Application
The amendment application filed today is taken on record.
The application is allowed.
The Counsel for the applicant is permitted to amend the petition during the course of the day. Order on Main Petition
Heard learned Counsel for the petitioner and the learned Standing Counsel.
The present petition has been filed challenging an order dated 17.02.2025 passed under Section 73 of the GST Act as well as the order dated 31.07.2025 whereby, the appeal was dismissed as being beyond limitation.
The neat contention of the Counsel for the petitioner is that while passing the order dated 17.02.2025, no opportunity of hearing was granted to the petitioner and the date of hearing was uploaded on the additional tab, which could not be noticed. He relied upon the judgment Versus Counsel for Petitioner(s) : Ajay Kumar Verma, Manoj Kumar Mishra, Rajesh Kumar, Shubham Kumar Verma, Vinay Kumar Counsel for Respondent(s) : C.S.C. M/S Vikas Trading Company Thru. Proprietor Subhas Chandra Yadav .....Petitioner(s) Additional Commissioner Grade Ii Appeal I,State Tax Ayodhya And Another .....Respondent(s)
of the Division Bench of this Court in the case of Ola Fleet Technologies Private Limited vs State of U.P. and others: 2024:AHC:116559-DB.
Learned Standing Counsel based upon the instructions states that notice was sent, however, he is not in a position to dispute that notice was uploaded on the additional tab.
Considering the abovesaid submission and following the abovesaid judgment of Ola Fleet Technologies Private Limited (Supra), the orders impugned dated 17.02.2025 and 31.07.2025 deserve to be quashed and are accordingly quashed. The writ petition is allowed.
The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing opportunity of hearing. September 18, 2025 akverma WTAX No. 928 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.