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M/S Arch Design Construction Thru. Proprietor Praveen Kumar vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others

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WTAX/592/2025HC AllahabadGSTCNR UPHC02050323202510 July 2025Bench: PANKAJ BHATIA2 pages
For Petitioner: Abhishek MishraFor Respondent: C.S.C., Hon'ble Pankaj Bhatia, J

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Neutral Citation No. - 2025:AHC-LKO:39294 Court No. - 7 Case :- WRIT TAX No. - 592 of 2025 Petitioner :- M/S Arch Design Construction Thru. Proprietor Praveen Kumar Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Abhishek Mishra Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. Order on Amendment Application

1.

An amendment application has been filed seeking to challenge the order dated 30.08.2024 passed by the Deputy Commissioner, State Tax, Bahraich under Section 73(9) of the GST Act.

2.

The application is allowed.

3.

The Counsel for the applicant/petitioner is permitted to carry out necessary amendments during the course of the day. Order on Main Petition

4.

The present petition has now been filed challenging the order dated 30.08.2024 passed under Section 73(9) of the GST Act as well as the appellate order dated 28.04.2025 whereby, the appeal was dismissed as being beyond limitation.

5.

The Counsel for the petitioner argues that no hearing was granted prior to passing of the impugned order.

6.

Learned Standing Counsel based upon the instructions states that same date was fixed for filing reply and for hearing.

7.

This aspect has been considered by the Division Bench of this Court in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024. 8. The present case is squarely covered by the said judgement. In view thereof, the impugned order dated 30.08.2024 and the impugned order dated 28.04.2025 are quashed. The writ petition is allowed.

9.

The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate 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.