M/S N.K.Sales Rani Bazar Thru. Proprietor Neeraj Gupta vs. State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others
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. HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 899 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 12.08.2024 passed under Section 73 of the U.P. GST Act as well as the appellate order dated 11.07.2025 whereby the appeal was dismissed as being beyond limitation.
Challenging the impugned order, learned counsel for the petitioner contends that no hearing was accorded.
Learned Standing Counsel states that the petitioner himself had adopted 'no' for hearing and thus, the hearing was not accorded.
The said issue with regard to personal hearing was considered in the case of Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors (Writ Tax No.1029 of 2021) decided on 04.03.2022. 6. Considering and adopting the reasoning as contained in the case of Bharat Mint and Allied Chemicals (supra), present petition is allowed. Versus Counsel for Petitioner(s) : Utkarsh Misra, Abhishek Counsel for Respondent(s) : C.S.C. M/S N.K.Sales Rani Bazar Thru. Proprietor Neeraj Gupta .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others .....Respondent(s)
Impugned orders dated 12.08.2024 & 11.07.2025 cannot be sustained and are quashed.
Matter is remanded back to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner, in accordance with law. September 9, 2025 nishant WTAX No. 899 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.