Gurmeet Singh vs. State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 3 Others
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. HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 884 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J.
Supplementary affidavit filed today in Court is taken on record.
Heard learned counsel for the petitioner and learned Standing Counsel for the State.
Present petition has been filed challenging the order dated 29.08.2024 passed under Section 73 of the GST Act as well as the order dated 06.08.2025 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. He states that show cause notice was uploaded on the 'additional tab', as such, the same could not be noticed.
It is argued that the said issue was dealt with by this Court vide judgment dated 22.07.2024 passed in Writ Tax No.855 of 2024 (Ola Fleet Technologies Private Limited v. State of UP and 2 Ors.).
On the said sole ground, following the judgment in the case of Ola Fleet Technologies Private Limited (supra), present petition is allowed. Versus Counsel for Petitioner(s) : Dileep Kumar Tiwari, Dhirendra Pandey, Md.Khurshed Ahmad Counsel for Respondent(s) : C.S.C. Gurmeet Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 3 Others .....Respondent(s)
Orders dated 29.08.2024 & 06.08.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 9, 2025 nishant WTAX No. 884 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.