BharatTaxGST

M/S Sanjeel Traders Thru. Proprietor Namely Mohammad Sanjeel vs. The State Of U.P. Thru. Its Prin. Secy. Revenue Deptt. Lko. And 2 Others

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WTAX/415/2025HC AllahabadGSTCNR UPHC02033153202506 May 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Pankaj Verma, Rakesh Kumar SrivastavaFor Respondent: C.S.C., Hon'ble Pankaj Bhatia, J., Heard learned counsel for the petitioner and learned Standing

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Neutral Citation No. - 2025:AHC-LKO:26122 Court No. - 6 Case :- WRIT TAX No. - 415 of 2025 Petitioner :- M/S Sanjeel Traders Thru. Proprietor Namely Mohammad Sanjeel Respondent :- The State Of U.P. Thru. Its Prin. Secy. Revenue Deptt. Lko. And 2 Others Counsel for Petitioner :- Pankaj Verma,Rakesh Kumar Srivastava 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 17.04.2024 passed under Section 73 of the GST Act as well as the order dated 24.12.2024 whereby the appeal was dismissed.

3.

The contention of learned counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under Section 73. Even the appellate order was without hearing.

4.

Learned Standing Counsel, based upon instructions, does not dispute the fact that no opportunity of hearing was granted prior to passing of the order under Section 73 of GST Act and the appellate order is also without hearing.

5.

Thus, on the said limited ground, orders dated 17.04.2024 & 24.12.2024 are quashed.

6.

Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. While doing so, contention of the petitioner that the entire amount has been deposited shall also be taken into consideration.

7.

Present petition is allowed in above terms. Order Date :- 6.5.2025 nishant NISHANT MOHAN 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.