M/S A.A.Brothers Associates, Lko. Thru. Proprietor Ashutosh Shukla vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Govt. Of U.P. Lko. And 3 Others
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. HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 940 of 2025
Court No. - 6 HON'BLE PANKAJ BHATIA, J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State.
Present petition has been filed by the petitioner challenging the order dated 16.11.2024 passed under Section 125 of CGST Act whereby two penalties amounting to Rs.50,000/- as well as the order dated 27.08.2025 whereby the appeal was dismissed as being beyond limitation.
Contention of learned counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the said order. The notices indicate that same date was fixed for filing the reply as well as for hearing.
As the order of penalty has been passed without affording any opportunity of hearing or permitting the petitioner to file a defence, both the orders dated 16.11.2024 & 27.08.2025 are quashed.
Matter is remanded to the Assessing Authority to pass a fresh order in accordance with law after giving an opportunity of hearing to the petitioner. Versus Counsel for Petitioner(s) : Aayush Pankaj Tiwari, Akhilesh Kumar Srivastava, Durga Prasad Dubey, Hritik Dwivedi, Peeyush Pankaj Counsel for Respondent(s) : C.S.C. M/S A.A.Brothers Associates, Lko. Thru. Proprietor Ashutosh Shukla .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Govt. Of U.P. Lko. And 3 Others .....Respondent(s)
Present petition stands allowed in above terms. September 17, 2025 nishant WTAX No. 940 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.