M/S Airosa International Thru. Proprietor Arshad Ahmad Khan vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others
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Neutral Citation No. - 2025:AHC-LKO:40720 Court No. - 7 Case :- WRIT TAX No. - 597 of 2025 Petitioner :- M/S Airosa International Thru. Proprietor Arshad Ahmad Khan Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra Srivastava Counsel for 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 Counsel.
The present petition has been filed challenging an order dated 12.08.2024 passed under Section 73 of the GST Act as well as the order dated 08.04.2025 whereby, the appeal was dismissed as being beyond limitation.
The contention of the Counsel for the petitioner is that the petitioner was not heard and the notice which was allegedly sent was uploaded on the additional tab. Reliance is placed upon the judgment of Ola Fleet Technologies Private Limited vs State of U.P. and others: Neutral Citation No.- 2024:AHC:116559-DB
The abovesaid fact could not be controverted by the learned Standing Counsel. Thus on the limited ground of not granting the appropriate opportunity of hearing and also following the abovesaid judgment of Ola Fleet Technologies Private Limited (Supra), both the orders dated 12.08.2024 and 08.04.2025 are set aside. The writ petition is allowed.
The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing opportunity of hearing. Order Date :- 17.7.2025 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.