M/S Hoin Mal Sons Enterprises PVT. Limited Thru. Director,Mr.Chandan Chandwani vs. State Of U.P. Thru. Addl. Chief Secy. State Tax And 3 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 835 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 18.05.2023 passed under Section 74 of the GST Act as well as the order dated 05.07.2025 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 74. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, same date was mentioned for filing of reply and for Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors.; Versus Counsel for Petitioner(s) : Anupam Mishra Counsel for Respondent(s) : C.S.C. M/S Hoin Mal Sons Enterprises Pvt. Limited Thru. Director,Mr.Chandan Chandwani .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. State Tax And 3 Others .....Respondent(s)
2022 (4) ADJ 75
On the said sole ground, following the said two judgments in the cases of Mahaveer Trading Company (supra) and Bharat Mint and Allied Chemicals (supra), present petition is allowed.
Orders dated 18.05.2023 & 05.07.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. August 27, 2025 nishant WTAX No. 835 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.