M/S Maa Saharda Infratech Thru. Proprietor Shishir Yadav vs. State Of U.P. Thru. Addl. Chief Secy. Commercial Tax Deptt. Lko. And 2 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 932 of 2025 . Court No. - 6 HON'BLE PANKAJ BHATIA, J.
Heard learned Counsel for the petitioner and learned Standing Counsel.
The present petition has been filed challenging an order dated 21.02.2025 passed under Section 73 of the GST Act as well as the order dated 23.07.2025 whereby, the appeal was dismissed as being beyond limitation.
The submission of the Counsel for the petitioner is that the order passed under Section 73 of the GST Act suffers from the vice of arbitrariness as the same date was fixed for filing reply and for hearing.
Learned Standing Counsel based upon the instructions does not dispute the abovesaid facts.
Finding the order to be violative of Section 75(4) of the GST Act and the issue being covered by the judgment in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024, the impugned order dated 21.02.2025 and the impugned order dated 23.07.2025 are quashed. The writ petition is allowed.
The matter is remanded back to the Assessing Authority to pass fresh Versus Counsel for Petitioner(s) : Amit Kumar Singh Counsel for Respondent(s) : C.S.C. M/S Maa Saharda Infratech Thru. Proprietor Shishir Yadav .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Commercial Tax Deptt. Lko. And 2 Others .....Respondent(s)
order, in accordance with law, after providing adequate opportunity of hearing. September 16, 2025 akverma WTAX No. 932 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.