A.Y Trading Thru.Proprietor Syed Mohd.Yasir vs. Addl. Commissioner Grade Ii (Appeal) State Tax Judicial Division Iv Lko. And Another
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 824 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J.
Heard Shri Mohd. Salman, Advocate holding brief of Shri Shujat Kidwari, learned counsel for the petitioner and learned Standing Counsel for the State-respondent(s).
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 07.08.2025, 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 dated 18.04.2024 & 07.08.2025 are quashed.
Versus Counsel for Petitioner(s) : Shujat Kidwai, Farhan Ahmad Khan Counsel for Respondent(s) : C.S.C. A.Y Trading Thru.Proprietor Syed Mohd.Yasir .....Petitioner(s) Addl. Commissioner Grade Ii (Appeal) State Tax Judicial Division Iv Lko. And Another .....Respondent(s)
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. August 26, 2025 Praveen WTAX No. 824 of 2025 2 (Pankaj Bhatia,J.) PRAVEEN KUMAR 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.