M/S Raj Transport Company Thru.Propritor Shiv Babu Pandey vs. State Of U.P. Thru. Prin. Secy. (Deptt. Of State Tax) Govt. Of U.P. Lko. And 2 Others

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WTAX/820/2025HC AllahabadGSTCNR UPHC02063697202525 August 2025Bench: PANKAJ BHATIA2 pages

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 820 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J.

1.

Heard learned counsel for the petitioner and learned Standing Counsel for the State.

2.

Present petition has been filed challenging the order dated 29.08.2024 passed under Section 73 of the GST Act as well as the order dated 04.02.2025 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, same date was mentioned for filing of reply and for 7. Orders dated 29.08.2024 & 04.02.2025 are quashed.

8.

Matter is remanded to the assessing authority to pass fresh order after Versus Counsel for Petitioner(s) : Om Kumar, Aarushi Tiwari, Devanand Pandey, Neha Tiwari Counsel for Respondent(s) : C.S.C. M/S Raj Transport Company Thru.Propritor Shiv Babu Pandey .....Petitioner(s) State Of U.P. Thru. Prin. Secy. (Deptt. Of State Tax) Govt. Of U.P. Lko. And 2 Others .....Respondent(s)

giving an opportunity of hearing to the petitioner. August 25, 2025 nishant WTAX No. 820 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.