M/S Airosa International Thru. Proprietor Arshad Ahmad Khan vs. State Of U.P. Thru. Addl. Chief Scy. Tax And Registration Lko And 2 Others
Original PDF →WTAX/603/2025HC AllahabadGSTCNR UPHC02050701202510 July 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Anit Vishal Srivastav, Ramesh, Chandra Srivastava
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Cause title — parties, addresses and appearances
Neutral Citation No. - 2025:AHC-LKO:39184
Court No. - 7
Case :- WRIT TAX No. - 603 of 2025
Petitioner :- M/S Airosa International Thru. Proprietor Arshad
Ahmad Khan
Respondent :- State Of U.P. Thru. Addl. Chief Scy. Tax And
Registration Lko And 2 Others
Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh
Chandra Srivastava
Counsel for Respondent :- C.S.C.
Hon'ble Pankaj Bhatia,J.
1. Heard learned Counsel for the petitioner and learned
Standing Counsel.
2. The present petition has been filed challenging an order dated
29.04.2024 passed under Section 73 of the GST Act as well as
the order dated 15.04.2025 whereby, the appeal was dismissed
as being beyond limitation.
3. The neat contention of the Counsel for the petitioner is that
no opportunity of hearing was granted prior to passing of the
impugned order.
4.
Learned Standing Counsel based upon the instructions states another: Writ Tax No.303 of 2024, decided on 04.03.2024, the impugned orders dated 29.04.2024 and 15.04.2025 are quashed. The writ petition is allowed.
6.
The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing opportunity of hearing. Order Date :- 10.7.2025 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.