M/S Jai Singh Thru. Legal Representative Sharukh vs. State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 2 Others

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WTAX/851/2025HC AllahabadGSTCNR UPHC02065746202529 August 2025Bench: PANKAJ BHATIA2 pages

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 851 of 2025

Court No. - 6 HON'BLE PANKAJ BHATIA, J.

1.

Heard learned counsel for the petitioner and learned Standing Counsel for the State.

2.

Present petition has been filed challenging the order dated 10.02.2025 passed under Section 73 of the GST Act as well as the order dated 24.07.2025 whereby the appeal was dismissed as being beyond limitation.

3.

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 7. Orders dated 10.02.2025 & 24.07.2025 are quashed. Versus Counsel for Petitioner(s) : Satish Kumar Pandey Counsel for Respondent(s) : C.S.C. M/S Jai Singh Thru. Legal Representative Sharukh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 2 Others .....Respondent(s)

8.

Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner.

August 29, 2025 VNP/- WTAX No. 851 of 2025 2 (Pankaj Bhatia,J.) VISHVANATH PRASAD SHUKLA 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.