M/S Radhey Krishna Trading Company Thru. Proprietor Suresh vs. State Of U.P. Thru. Prin. Secy. Tax And Registration Lko And 2 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 937 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 18.07.2022 passed under Section 74 of the GST Act as well as the order dated 07.09.2024 whereby the appeal was dismissed.
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, 'NA' was mentioned for date of personal hearing.
It is argued that the said issue was dealt with by this Court in Writ Tax petitioner has opted 'NO' for personal hearing.
It is argued that the said issue was also dealt with in the case of Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors.; 2022 (4) ADJ 75. 8. On the said sole ground, following the said two judgments in the cases Versus Counsel for Petitioner(s) : Pankaj Shukla, Abhishek Singh Counsel for Respondent(s) : C.S.C. M/S Radhey Krishna Trading Company Thru. Proprietor Suresh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration Lko And 2 Others .....Respondent(s)
of Mahaveer Trading Company (supra) and Bharat Mint and Allied Chemicals (supra), present petition is allowed.
Orders dated 18.07.2022 & 07.09.2024 are quashed.
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. 937 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.