BharatTaxGST

M/S Descon Green Tech.PVT.LTD.Thr.Authorized Representative Atul Kumar Dubey vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others

Original PDF →
WTAX/755/2025HC AllahabadGSTCNR UPHC02060190202508 August 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Amit KumarFor Respondent: C.S.C., Hon'ble Pankaj Bhatia, J., Heard learned counsel for the petitioner and learned Standing

No AI summary yet for this judgment.

Neutral Citation No. - 2025:AHC-LKO:46368

Court No. - 6 Case :- WRIT TAX No. - 755 of 2025 Petitioner :- M/S Descon Green Tech.Pvt.Ltd.Thr.Authorized Representative Atul Kumar Dubey Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others Counsel for Petitioner :- Amit Kumar Counsel for Respondent :- C.S.C. 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 18.07.2024 passed under Section 73 of the GST Act as well as the order dated 17.06.2025 whereby the appeal was dismissed as being beyond limitation.

3.

Contention of learned counsel for the petitioner is that no opportunity of hearing was accorded to the petitioner while passing the order under Section 73 of GST Act.

4.

Learned Standing Counsel, based upon instructions, states that in the show-cause notice, the date of personal hearing was 7. Orders dated 18.07.2024 & 17.06.2025 are quashed.

8.

Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 8.8.2025 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.