M/S Frontline (Ncr) Business Soloutions PVT. LTD. Thru. Authorised Officer Shri Kisan Kumar vs. Addl. Commissioner Grade Ii State Tax Lko. State Of U.P. Lko. And 2 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1010 of 2025
Court No. - 6 HON'BLE PANKAJ BHATIA, J.
Heard learned counsel for the petitioner, learned Standing Counsel for respondent nos.1 & 2/State and Shri K.D. Nag, learned counsel for respondent no.3. 2. Present petition has been filed by the petitioner challenging the appellate order dated 10.07.2025 whereby the appeal preferred by the petitioner was dismissed.
Contention of learned counsel for the petitioner is that on the same issue an adjudication order was passed by the Additional Commissioner, CGST, Kolkata on 31.01.2025 and this fact was pleaded in the appeal itself, however, as the representative could not appear on the said date, the appeal was dismissed.
A perusal of the appellate order reveals that the said fact that the Additional Commissioner, CGST, Kolkata has already decided the issue was noticed, however, as the order was not on record, the same was disbelieved.
Considering the fact that the order has been passed without affording an opportunity of hearing, in the interest of justice, the impugned order dated 10.07.2025 is set aside. Versus Counsel for Petitioner(s) : Sharad Kumar Shukla, Ravindra Singh, Rohit Singh Raghuvanshi Counsel for Respondent(s) : Kuldeepak Nag (K.D.Nag), C.S.C. M/S Frontline (Ncr) Business Soloutions Pvt. Ltd. Thru. Authorised Officer Shri Kisan Kumar .....Petitioner(s) Addl. Commissioner Grade Ii State Tax Lko. State Of U.P. Lko. And 2 Others .....Respondent(s)
Matter is remanded to the appellate authority to pass order afresh after taking into consideration the order passed by the Additional Commissioner, CGST, Kolkata.
The petitioner shall appear before the appellate authority alongwith the requisite records on 06.08.2025. 8. The appellate authority shall thereafter pass fresh order in accordance with law.
Present petition stands allowed in above terms. September 24, 2025 nishant WTAX No. 1010 of 2025 2 (Pankaj Bhatia,J.) 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.