M/S Raj Constructions Thru. Partner Narendra Pratap Singh vs. State Of U.P. Thru. Commissioner State Tax Govt. Lko And Another
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Neutral Citation No. - 2025:AHC-LKO:23526
Court No. - 6 Case :- WRIT TAX No. - 345 of 2025 Petitioner :- M/S Raj Constructions Thru. Partner Narendra Pratap Singh Respondent :- State Of U.P. Thru. Commissioner State Tax Govt. Lko And Another Counsel for Petitioner :- Shailesh Sachan,Deepak Kumar Pandey,Gaurav Singh,Piyush Agnihotri,Sachin Kumar Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Heard the counsel for the petitioner and the learned Standing Counsel
The present petition has been filed challenging the orders dated 27.12.2023 passed under section 73 of the GST Act as well as the order dated 02.12.2024 whereby the appeal was decided without giving any opportunity of hearing.
Contention of counsel for the petitioner is that both the orders have been passed without affording an opportunity of hearing, which is contrary to Section 75 (4) of the GST Act.
The Standing counsel, on the other hand, based upon instructions, cannot dispute the fact that no hearing was granted as is evident from the order also. 5.Thus, finding both the orders to non-compliance of mandatory requirement of under Section 75(4) of the GST Act, as such, both orders dated 27.12.2023 and 02.12.2024 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing.
The writ petition stands allowed. Order Date :- 24.4.2025 VNP/- VISHVANATH PRASAD SHUKLA 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.