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M/S Prem Filling Station Thr.Proprietor Reena Kumari @ Reena Kumari Singh vs. State Of U.P. Thru. Prin. Secy. Deptt. State Tax Sectt. Lko. And 2 Others

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WTAX/695/2025HC AllahabadGSTCNR UPHC02056014202531 July 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Alok Kumar Shukla, Ashutosh MishraFor 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:44245

Court No. - 7 Case :- WRIT TAX No. - 695 of 2025 Petitioner :- M/S Prem Filling Station Thr.Proprietor Reena Kumari @ Reena Kumari Singh Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. State Tax Sectt. Lko. And 2 Others Counsel for Petitioner :- Alok Kumar Shukla,Ashutosh Mishra 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.

3.

Present petition has been filed challenging the order dated 27.04.2024 passed under Section 73 of the GST Act as well as the order dated 09.07.2025 whereby the appeal was dismissed as being beyond limitation.

4.

Contention of learned counsel for the petitioner is that notices for hearing while passing the order under Section 73 of GST Act were reflected in the 'additional tab', which as been stated in the supplementary affidavit.

5.

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. 6. Following the judgment in the case of Ola Fleet Technologies Private Limited (supra), present petition is allowed.

7.

Orders dated 27.04.2024 & 09.07.2025 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 :- 31.7.2025 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.