BharatTaxGST

M/S Ama Medical Stores Thru. Authorised Signatory Shri Dileep Kumar Gupta vs. State Of U.P. Thru. Prin. Secy. G.S.T. Deptt. Lko. U.P. And 2 Others

Original PDF →
WTAX/565/2025HC AllahabadGSTCNR UPHC02043346202530 May 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Ravi Kumar Surtani, Sandeep GuptaFor Respondent: C.S.C., Hon'ble Pankaj Bhatia, J., Heard learned counsel for the petitioner and learned Standing

No AI summary yet for this judgment.

Neutral Citation No. - 2025:AHC-LKO:34089 Court No. - 6 Case :- WRIT TAX No. - 565 of 2025 Petitioner :- M/S Ama Medical Stores Thru. Authorised Signatory Shri Dileep Kumar Gupta Respondent :- State Of U.P. Thru. Prin. Secy. G.S.T. Deptt. Lko. U.P. And 2 Others Counsel for Petitioner :- Ravi Kumar Surtani,Sandeep Gupta Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

1.

Heard learned counsel for the petitioner and learned Standing Counsel for the State.

2.

Present petition has been filed challenging the orders dated 31.08.2024 passed under Section 73 of the GST Act as well as the order dated 03.04.2025 whereby the appeal was dismissed as being beyond limitation.

3.

The neat contention of learned counsel for the petitioner is no opportunity of hearing was granted prior to passing order under Section 73 of the GST.

4.

The instructions obtained by learned Standing Counsel revealed that the date of hearing was prior in point of time than the date of submission of reply, the said is clearly not in terms of mandate of Section 75(4) of the GST Act, thus on the said limited ground of non-granting any hearing and following the 5. Orders dated 31.08.2024 & 03.04.2025 are quashed.

6.

Matter is remanded to the assessing authority to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner. Order Date :- 30.5.2025 Arvind ARVIND KUMAR SRIVASTAVA 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.