Vakil Cloth House Thru. Proprietor Vakil Ahmad vs. Additional Commissioner, Grade-Ii, Appeal, State Tax, Lko. And Another
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Neutral Citation No. - 2025:AHC-LKO:40715 Court No. - 7 Case :- WRIT TAX No. - 630 of 2025 Petitioner :- Vakil Cloth House Thru. Proprietor Vakil Ahmad Respondent :- Additional Commissioner, Grade-Ii, Appeal, State Tax, Lko. And Another Counsel for Petitioner :- Shujat Kidwai,Mamoon Rashid Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Heard Sri Mohan Salman holding brief of Sri Shujat Kidwai, learned Counsel for the petitioner and learned Standing Counsel.
The present petition has been filed challenging an order dated 13.08.2024 passed under Section 73 of the GST Act as well as the order dated 28.05.2025 whereby, the appeal was dismissed as being beyond limitation.
The contention of the Counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order impugned under Section 73 of the GST Act.
Learned Station Counsel based upon the instructions states that in the notice the date of hearing is prior in point of time then the date of submission of reply.
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. 6. The present case is squarely covered by the said judgement. In view thereof, the impugned order dated 13.08.2024 and the impugned order dated 28.05.2025 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 :- 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.