M/S Mahadev Construction Company,Thru. Authorized Representative Shri Madaram vs. State Of U.P. Thru. Commissioner State Tax Lko. And 2 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 921 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 24.08.2024 passed under Section 73 of the GST Act as well as the order dated 03.09.2025 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 as well as in the reminder, 'NA' was mentioned in front of 7. Orders dated 24.08.2024 &03.09.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after Versus Counsel for Petitioner(s) : Gaurav Singh, Deepak Kumar Pandey, Shailesh Sachan Counsel for Respondent(s) : C.S.C. M/S Mahadev Construction Company,Thru. Authorized Representative Shri Madaram .....Petitioner(s) State Of U.P. Thru. Commissioner State Tax Lko. And 2 Others .....Respondent(s)
giving an opportunity of hearing to the petitioner. September 15, 2025 nishant WTAX No. 921 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.