M/S Ramshankar Thru. Proprietor Ramshankar vs. State Of U.P. Thru. Its Prin. Secy. Tax And Registration Lko. And 3 Others
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Neutral Citation No. - 2025:AHC-LKO:43142 Court No. - 7 Case :- WRIT TAX No. - 688 of 2025 Petitioner :- M/S Ramshankar Thru. Proprietor Ramshankar Respondent :- State Of U.P. Thru. Its Prin. Secy. Tax And Registration Lko. And 3 Others Counsel for Petitioner :- Sheo Shankar Verma Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Heard learned Counsel for the petitioner as well as learned Standing Counsel.
The present petition has been filed challenging the order dated 28.08.2024 passed under Section 73 of the GST Act as well as the order dated 30.04.2025 whereby, the appeal has been dismissed.
Neat contention of the Counsel for the petitioner is that no opportunity of hearing was granted.
It is argued that this aspect has been considered by the Division Bench of this Court in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024. 5. Considering and following the said judgment, the impugned order dated 28.04.2025 and the impugned order dated 30.04.2025 are quashed. The writ petition is allowed.
The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. Order Date :- 28.7.2025 akverma ASHOK KUMAR VERMA 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.