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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WTAX/831/2025HC AllahabadGSTCNR UPHC02064572202526 August 2025Bench: PANKAJ BHATIA2 pages

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 831 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J.

1.

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).

2.

Present petition has been filed challenging the order dated 05.08.2024 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.

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, prior date was mentioned for personal hearing than the 7. Orders dated 05.08.2024 & 07.08.2025 are quashed.

8.

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. 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)

giving an opportunity of hearing to the petitioner. August 26, 2025 Praveen WTAX No. 831 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.