BharatTaxGST

M/S Shree Ganpati Traders Thru. Proprietor Kirti Agarwal vs. State Of U.P. Thru. Prin. Secy. Tax Registration Lko. And 3 Others

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WTAX/790/2025HC AllahabadGSTCNR UPHC02062536202521 August 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Utkarsh Misra, AbhishekFor Respondent: C.S.C., Hon'ble Pankaj Bhatia, J., Supplementary affidavit filed today in Court is taken on, record., Heard learned counsel for the petitioner and learned Standing

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Neutral Citation No. - 2025:AHC-LKO:48928 Court No. - 6 Case :- WRIT TAX No. - 790 of 2025 Petitioner :- M/S Shree Ganpati Traders Thru. Proprietor Kirti Agarwal Respondent :- State Of U.P. Thru. Prin. Secy. Tax Registration Lko. And 3 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

1.

Supplementary affidavit filed today in Court is taken on record.

2.

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

2.

Present petition has been filed challenging the order dated 07.02.2025 passed under Section 73 of the GST Act as well as the order dated 25.07.2025 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. He states that show cause notice was uploaded on the 'additional tab', as such, the same could not be noticed.

4.

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.).

5.

On the said sole ground, following the judgment in the case of Ola Fleet Technologies Private Limited (supra), present petition is allowed.

6.

Orders dated 07.02.2025 & 25.07.2025 are quashed.

7.

Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 21.8.2025 nishant 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.