M/S Shiv Traders Nehru Nagar Bahrauli Lko. Gstin 09Asbpg0550E1Za Thru. Pro. Manoj Gupta vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 944 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 order dated 12.08.2024 passed under Section 73 of the GST Act as well as the order dated 26.08.2025 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 73. 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 12.08.2024 & 26.08.2025 are quashed. Versus Counsel for Petitioner(s) : Aayush Pankaj Tiwari, Durga Prasad Dubey, Hritik Dwivedi, Peeyush Pankaj Counsel for Respondent(s) : C.S.C. M/S Shiv Traders Nehru Nagar Bahrauli Lko. Gstin 09asbpg0550e1za Thru. Pro. Manoj Gupta .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others .....Respondent(s)
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 17, 2025 nishant WTAX No. 944 of 2025 2 (Pankaj Bhatia,J.) NISHANT MOHAN 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.