M/S Chhotey Lal Kirana Store Thru.Prop.Chhotey Lal Jaiswal vs. Addl. Commisioner State Tax Grade 2 (Appeal) Lko. And Another
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 865 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J.
Heard Sri Himanshu Pandey and Sri Navneet Yadav, learned Counsel for the petitioner and learned Standing Counsel.
The present petition has been filed challenging an order dated 05.08.2024 passed under Section 73 of the GST Act as well as the order dated 20.08.2025 whereby, the appeal was dismissed as being beyond limitation.
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.
This fact cannot be denied by the learned Standing Counsel who states that the same dates were fixed.
Learned Standing Counsel based upon the instructions states that in the reminder notice, no date for hearing was fixed.
Finding the order to be violative of Section 75(4) of the GST Act and the issue being covered by the judgement 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 05.08.2024 and the impugned order dated 20.08.2025 are quashed. The writ petition is allowed. Versus Counsel for Petitioner(s) : Onkar Pandey Counsel for Respondent(s) : C.S.C. M/S Chhotey Lal Kirana Store Thru.Prop.Chhotey Lal Jaiswal .....Petitioner(s) Addl. Commisioner State Tax Grade 2 (Appeal) Lko. And Another .....Respondent(s)
The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing.
The account of the petitioner has been seized pursuant to the impugned order, and as the impugned orders have been quashed, the authorities are directed to released the account of the petitioner. September 2, 2025 akverma WTAX No. 865 of 2025 2 (Pankaj Bhatia,J.) 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.