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Bharat Radio Centre (Projects), Lko. Thru. Partner Rohan Sabharwal vs. Additional Commissioner Grade Ii (Appeal), State Tax Judicial Division-Iv, Lko. And Another

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WTAX/379/2025HC AllahabadGSTCNR UPHC02029194202528 April 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Vikas Singh, Raja Babu GuptaFor 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:23977 Court No. - 6 Case :- WRIT TAX No. - 379 of 2025 Petitioner :- Bharat Radio Centre (Projects), Lko. Thru. Partner Rohan Sabharwal Respondent :- Additional Commissioner Grade Ii (Appeal), State Tax Judicial Division-Iv, Lko. And Another Counsel for Petitioner :- Vikas Singh,Raja Babu Gupta 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 10.04.2024 passed under Section 73 of the GST Act as well as the order dated 04.03.2025 whereby the appeal was dismissed as being beyond limitation.

3.

Contention of learned counsel for the petitioner is that no hearing was accorded prior to passing of the order under Section 73 of GST Act which is contrary to the mandate of Section 75(4) of GST Act.

4.

The said argument is not disputed by learned Standing Counsel, based upon instructions.

5.

On the said sole ground, present petition is allowed.

6.

Orders dated 10.04.2024 & 04.03.2025 are quashed.

7.

Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 28.4.2025 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.