M/S A.A.Brothers Associates Lko. Thru. Proprietor Ashutosh Shukla vs. State Of U.P. Thru. Addl. Chief Secy. Tax Registration Govt. Lko. And 3 Others

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 12.12.2024 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 and it also bears from record that even before the date of hearing, the order impugned came to be passed, thus, the order is also in violative of principles of natural justice, hence, both the orders dated 12.12.2024 & 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 Registration Govt. Lko. And 3 Others .....Respondent(s)

Present petition stands allowed in above terms. September 17, 2025 nishant WTAX No. 941 of 2025 2 (Pankaj Bhatia,J.) NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench