Meeraas Trading Thru. Proprietor Mr. Syed Mohd. Amir vs. Additional Commissioner Grade Ii Appeal State Tax Judicial Division V Lucknow And Another
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 830 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J.
Heard Shri Mohd. Salman, Advocate holding brief of Shri Shujat Kidwai, learned counsel for the petitioner and learned Standing Counsel for the State-respondent(s).
Present petition has been filed challenging the order dated 22.07.2021 passed under Section 74 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 74. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, 'NA' was mentioned for personal hearing.
It is argued that the said issue was dealt with by this Court in Writ Tax
Orders dated 22.07.2021 & 08.08.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after Versus Counsel for Petitioner(s) : Shujat Kidwai, Farhan Ahmad Khan Counsel for Respondent(s) : C.S.C. Meeraas Trading Thru. Proprietor Mr. Syed Mohd. Amir .....Petitioner(s) Additional Commissioner Grade Ii Appeal State Tax Judicial Division V Lucknow And Another .....Respondent(s)
giving an opportunity of hearing to the petitioner. August 26, 2025 Praveen WTAX No. 830 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.