M/S Shobhawati Construction Company Thru. Proprietor Legal Name Amit Yadav vs. State Of U.P. Thru. Addl. Chief Secy. State Tax U.P. Lko. And 2 Others
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. HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 905 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 04.02.2025 passed under Section 74 of the GST Act as well as the order dated 23.07.2025 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 74. 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 04.02.2025 & 23.07.2025 are quashed. Versus Counsel for Petitioner(s) : Mohd. Raziullah, Saksham Mishra, Zartab Qamar Counsel for Respondent(s) : C.S.C. M/S Shobhawati Construction Company Thru. Proprietor Legal Name Amit Yadav .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. State Tax U.P. Lko. And 2 Others .....Respondent(s)
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 12, 2025 nishant WTAX No. 905 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.