M/S Krishna Kirana And General Store Thru. Proprietor Ghanshyam vs. State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 822 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 08.04.2023 passed under Section 73 of the GST Act as well as the order dated 29.03.2025 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. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, 'NA' was mentioned for personal : Sheo Shankar Verma Counsel for Respondent(s) : C.S.C. M/S Krishna Kirana And General Store Thru. Proprietor Ghanshyam .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others .....Respondent(s)
Orders dated 08.04.2023 & 29.03.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. August 25, 2025 nishant WTAX No. 822 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.