M/S Gokul Pharma Thru. Proprietor,S Legal Hair Smt. Maya Rastogi vs. State Of U.P. Thru. Addl. Chief Secy. Finance Deptt. Lko. And 2 Others
Original PDF →No AI summary yet for this judgment.
Neutral Citation No. - 2025:AHC-LKO:28453 Court No. - 6 Case :- WRIT TAX No. - 448 of 2025 Petitioner :- M/S Gokul Pharma Thru. Proprietor,S Legal Hair Smt. Maya Rastogi Respondent :- State Of U.P. Thru. Addl. Chief Secy. Finance Deptt. Lko. And 2 Others Counsel for Petitioner :- Ajay Sharma Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Heard learned Counsel for the petitioner and learned Standing Counsel.
The present petition has been filed challenging an order dated 11.12.2023 passed under Section 73 of the GST Act as well as the order dated 25.04.2025 whereby, the appeal was dismissed as being beyond limitation.
The neat contention of the of the Counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under Section 73 of the GST Act.
This fact has not been disputed by the learned Standing Counsel on the basis of the instructions received. He also states that the same date for filing reply and hearing was fixed and in the subsequent notice, no date for hearing was informed.
This on the abovesaid limited ground of not providing opportunity of hearing, the impugned orders dated 11.12.2023 and 25.04.2025 are quashed. The writ petition is allowed.
The matter is remanded back to the Assessing Authority to pass a fresh order in accordance with law after providing opportunity of hearing to the petitioner. Order Date :- 15.5.2025 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.