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M/S Sarvajanik Shikshonnayan Sansthan Thru. Founder Susheel Chandra Trivedi vs. State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 3 Others

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WTAX/762/2025HC AllahabadGSTCNR UPHC02059842202512 August 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Anurag MishraFor Respondent: C.S.C., Vinay Shankar, Hon'ble Pankaj Bhatia, J., Heard learned counsel for the petitioner, learned Standing

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Neutral Citation No. - 2025:AHC-LKO:46948 Court No. - 6 Case :- WRIT TAX No. - 762 of 2025 Petitioner :- M/S Sarvajanik Shikshonnayan Sansthan Thru. Founder Susheel Chandra Trivedi Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 3 Others Counsel for Petitioner :- Anurag Mishra Counsel for Respondent :- C.S.C.,Vinay Shankar Hon'ble Pankaj Bhatia,J.

1.

Heard learned counsel for the petitioner, learned Standing Counsel for the State and Sri Vinay Shanker who appears for the respondent no.4. 2. Present petition has been filed challenging the order dated 29.04.2024 passed under Section 73 of the GST Act as well as the order dated 28.06.2025 whereby the appeal was dismissed as being beyond limitation.

3.

Contention of learned counsel for the petitioner is that no date for hearing was fixed or informed to the petitioner. The said notices of hearing was uploaded on the 'additional tab' which could not be noticed.

4.

It is argued that the said issue was dealt with by this Court in Writ Tax No.855 of 2024 (Ola Fleet Technologies Private Limited v. State of UP and 2 Ors.). vide judgment dated 22.07.2024. 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 29.04.2024 and 28.06.2025 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 :- 12.8.2025 VNP/- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench VISHVANATH PRASAD SHUKLA 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.