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M/S Mechanical Spares And Services Thru.Proprietor Sandhya Kumari vs. Union Of INDIA Thru. Secy. Ministry Of Finance New Delhi And 2 Others

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WTAX/826/2025HC AllahabadGSTCNR UPHC02063716202510 September 2025Bench: PANKAJ BHATIA2 pages

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. HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 826 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J.

1.

Heard learned Counsel for the petitioner and learned Standing Counsel.

2.

The present petition has been filed challenging an order dated 23.08.2024 passed under Section 73 of the GST Act as well as the order dated 23.06.2025 whereby, the appeal was dismissed as being beyond limitation and the order dated 05.03.2025 whereby the application for rectification was rejected.

3.

The contention of the Counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 73 of the GST Act.

4.

Learned Standing Counsel based upon the instructions states that in the reminder notice, no date for hearing was fixed.

5.

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 29.04.2024 and the impugned orders dated 23.08.2024, 05.03.2025 and 23.06.2025 are quashed. The writ petition is allowed. Versus Counsel for Petitioner(s) : Prabhakar Pandey Counsel for Respondent(s) : A.S.G.I., Arvind Kumar, C.S.C. M/S Mechanical Spares And Services Thru.Proprietor Sandhya Kumari .....Petitioner(s) Union Of India Thru. Secy. Ministry Of Finance New Delhi And 2 Others .....Respondent(s)

6.

The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. September 10, 2025 akverma WTAX No. 826 of 2025 2 (Pankaj Bhatia,J.) ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench 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.