M/S Aman Ent Bhatta Thru. Proprietor Mahfujur Rahman Gstin 09Aphpr9945P1Zn vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others

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

Present petition has been filed challenging the order dated 18.04.2024 passed under Section 73 of the GST Act as well as the order dated 08.08.2025 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. He states that show cause notice was uploaded on the 'additional tab', as such, the same could not be noticed.

It is argued that the said issue was dealt with by this Court vide judgment dated 22.07.2024 passed in Writ Tax No.855 of 2024 (Ola Fleet Technologies Private Limited v. State of UP and 2 Ors.).

On the said sole ground, following the judgment in the case of Ola Fleet Technologies Private Limited (supra), present petition is allowed. Orders Versus Counsel for Petitioner(s) : Aayush Pankaj Tiwari, Durga Prasad Dubey, Hritik Dwivedi, Peeyush Pankaj Counsel for Respondent(s) : C.S.C. M/S Aman Ent Bhatta Thru. Proprietor Mahfujur Rahman Gstin 09aphpr9945p1zn .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others .....Respondent(s)

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