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M/S Shubham Traders Lucknow Thru. Its Proprietor Mr. Mohd. Iqbal vs. State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 3 Others

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WTAX/514/2025HC AllahabadGSTCNR UPHC02041042202528 May 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Shrikant ChaudharyFor Respondent: C.S.C., Hon'ble Pankaj Bhatia, J., Heard Sri Sameer Gupta and Sri Prashant Verma, learned

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Neutral Citation No. - 2025:AHC-LKO:32243 Court No. - 6 Case :- WRIT TAX No. - 514 of 2025 Petitioner :- M/S Shubham Traders Lucknow Thru. Its Proprietor Mr. Mohd. Iqbal Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 3 Others Counsel for Petitioner :- Shrikant Chaudhary Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

1.

Heard Sri Sameer Gupta and Sri Prashant Verma, learned Counsel for the petitioner as well as learned Standing Counsel.

2.

The present petition has been filed challenging an order dated 13.08.2024 passed under Section 73 of the GST Act as well as the order dated 01.04.2025 whereby, the appeal was dismissed as being beyond limitation.

3.

The contention of the Counsel for the petitioner is that in the initial notice, the same date was fixed for submission of the reply and for hearing of the subsequent notice were uploaded on the additional tab.

4.

Considering the issue raised to be squarely covered by the judgment rendered 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 and Ola Fleet Technologies Private limited vs State of U.P. and others: Neutral Citation No.2024:AHC:116559-DB, the impugned orders dated 13.08.2024 and 01.04.2025 are quashed.

5.

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

6.

The writ petition stands allowed. Order Date :- 28.5.2025 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.