BharatTaxGST

M/S Star Enterprises Thru. Proprietor Mohd. Imran And Another vs. State Of U.P. Thru. Prin. Secy. State Tax Lko And 2 Others

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WTAX/437/2025HC AllahabadGSTCNR UPHC02034632202509 May 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Savitra Vardhan Singh

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Neutral Citation No. - 2025:AHC-LKO:27178 Court No. - 6 Case :- WRIT TAX No. - 437 of 2025 Petitioner :- M/S Star Enterprises Thru. Proprietor Mohd. Imran And Another Respondent :- State Of U.P. Thru. Prin. Secy. State Tax Lko And 2 Others Counsel for Petitioner :- Savitra Vardhan Singh 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 an order dated 27.02.2023 whereby

the appeal filed by the petitioner was dismissed without granting an opportunity of hearing as well as the order dated 20.05.2022 passed under Section 74 of GST Act, which too was dismissed without affording any opportunity of hearing.

3.

Contention of learned counsel for the petitioner is that no date for hearing was informed to the petitioner in terms of the prescriptions. He states that the notice for hearing was uploaded in the 'additional tab' and not in the tab containing notices, as such, the petitioner could not notice the date. He further argues that even while passing the order under Section 74 of GST Act, the date of hearing was fixed as 27.04.2022 whereby the date by which the reply was to be submitted by 11.05.2022. He, thus, argues that both the orders have been passed without affording an opportunity of hearing.

4.

Learned Standing Counsel, based upon instructions, does not deny the notice fixing the date of hearing which is prior in point of time than the date of submission of reply as contained in Annexure No.3. 5. In view thereof, no useful purpose would be served in relegating the petitioner to the remedy of appeal at this stage. Thus, the impugned orders dated 20.05.2022 & 27.02.2023 are quashed.

6.

Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner.

7.

Present petition stands allowed in above terms. Order Date :- 9.5.2025 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.