U.P. Projects Consultants PVT. LTD Thru. Authorized Signatory vs. State Of U.P. Thru. The Prin. Secy. Tax And Registration Lko. And 3 Others
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Neutral Citation No. - 2025:AHC-LKO:32178 Court No. - 6 Case :- WRIT TAX No. - 520 of 2025 Petitioner :- U.P. Projects Consultants Pvt. Ltd Thru. Authorized Signatory Respondent :- State Of U.P. Thru. The Prin. Secy. Tax And Registration Lko. And 3 Others Counsel for Petitioner :- Dheeraj Srivastava,Pooja Maurya,Pradeep Kumar Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Heard Ms. Pooja Maurya and Sri Pradeep Kumar, learned Counsel for the petitioner as well as learned Standing Counsel.
The present petition has been filed by the petitioner challenging an order dated 04.04.2024 passed under Section 73 of the GST Act as well as the order dated 17.05.2025 whereby,
the appeal was dismissed as being beyond limitation.
The Counsel for the petitioner argues that the order under Section 73 were passed without affording any opportunity of hearing. The notice indicates 'NA' in respect of the date of hearing and the date of submission of reply.
This fact could not be controverted by the learned Standing Counsel.
In view thereof, the impugned order dated 04.04.2024 and the impugned order dated 17.05.2025 are quashed. The writ petition is allowed.
The matter is remanded to the Assessing Authority to pass fresh order after affording opportunity of hearing to the petitioner. 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.