M/S Jagdish Enterprises Thru. Proprietor, Mr. Ramesh Bhadhur Singh vs. State Of U.P. Thru. Prin. Secy. (State Tax ) Lko. And 3 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 880 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 18.08.2025 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. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, 'NA' was mentioned in front of tab of date for personal Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors.; 2022 (4) ADJ 75. 8. On the said sole ground, following the said two judgments in the cases Versus Counsel for Petitioner(s) : Ashish Chaturvedi Counsel for Respondent(s) : C.S.C. M/S Jagdish Enterprises Thru. Proprietor, Mr. Ramesh Bhadhur Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. (State Tax ) Lko. And 3 Others .....Respondent(s)
of Mahaveer Trading Company (supra) and Bharat Mint and Allied Chemicals (supra), present petition is allowed.
Orders dated 24.08.2024 & 18.08.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. September 3, 2025 nishant WTAX No. 880 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.