M/S Ganpati Steel Lko. Thru. Its Partner vs. State Of U.P. Thru. Prin. Secy. Deptt. Of Statte Tax Lko. And 2 Others
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Neutral Citation No. - 2025:AHC-LKO:39621
Court No. - 7 Case :- WRIT TAX No. - 613 of 2025 Petitioner :- M/S Ganpati Steel Lko. Thru. Its Partner Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of Statte Tax Lko. And 2 Others Counsel for Petitioner :- Ravindra Gupta Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State.
Present petition has been filed challenging the order dated 08.04.2024 passed under Section 73 of the GST Act as well as the order dated 28.06.2025 whereby the appeal was dismissed as being beyond limitation.
Contention of learned counsel for the petitioner is that the notice of hearing was not reflected in the tabs and was reflected in the 'additional tab', as such, the dates could not be noticed.
The respondent is not in a position to controvert the same.
In view thereof, finding the order impugned to be passed without giving any proper opportunity of hearing and following the law as explained in the case of Ola Fleet Technologies Private Limited v. State of UP and 2 Ors. (Writ Tax No.855 of 2024), Dated 22.07.2024, present petition is allowed.
Orders dated 08.04.2024 & 28.06.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 11.7.2025 nishant 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.