Goyal Steel Furniture Thru. Proprietor Rahul Gupta vs. Additional Commissioner,Grade Ii, Appeal,State Tax,Judicial Division V, Lko. And Another
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Neutral Citation No. - 2025:AHC-LKO:45233
Court No. - 6 Case :- WRIT TAX No. - 735 of 2025 Petitioner :- Goyal Steel Furniture Thru. Proprietor Rahul Gupta Respondent :- Additional Commissioner,Grade Ii, Appeal,State Tax,Judicial Division V, Lko. And Another Counsel for Petitioner :- Shujat Kidwai,Mohammad Asad Mahmood Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Heard Mohammad Salman, learned counsel holding brief of Shri Shujat Kidwai, learned counsel for the petitioner and learned Standing Counsel for the State.
Present petition has been filed challenging the order dated 29.12.2023 passed under Section 73 of the GST Act as well as the order dated 28.07.2025 whereby the appeal was dismissed as being beyond limitation.
Contention of learned counsel for the petitioner is that no opportunity of hearing was granted to the petitioner.
Learned Standing Counsel states that in the show-cause
Orders dated 29.12.2023 & 28.07.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 5.8.2025 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.