M/S Roshan Ara Thru. Legal Representative Md. Anzar Khan vs. State Of U.P. Thru. Prin. Secy. (Institutional Finance ) Govt. U.P. And 2 Others
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. HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 861 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 26.04.2024 passed under Section 73 of the GST Act as well as the order dated 21.08.2025 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 personal hearing.
It is argued that the said issue was dealt with by this Court in Writ Tax
Orders dated 26.04.2024 & 21.08.2025 are quashed. Versus Counsel for Petitioner(s) : Satish Kumar Pandey Counsel for Respondent(s) : C.S.C. M/S Roshan Ara Thru. Legal Representative Md. Anzar Khan .....Petitioner(s) State Of U.P. Thru. Prin. Secy. (Institutional Finance ) Govt. U.P. 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 3, 2025 nishant WTAX No. 861 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.