BharatTaxGST

M/S Dilip Telicom Thr.Sole Proprietor Mr. Dilip Kumar vs. State Of U.P. Thru. Prin. Secy. State Tax Lko. And 2 Others

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WTAX/343/2025HC AllahabadGSTCNR UPHC02027072202524 April 2025Bench: RAJAN ROY,OM PRAKASH SHUKLA1 pages
For Petitioner: Ashish Chaturvedi, Pratichi ChaturvediFor Respondent: C.S.C., Hon'ble Rajan Roy, J., Hon'ble Om Prakash Shukla, J., Heard Shri Ashish Chaturvedi, learned counsel for the, petitioner and Shri Rajesh Tiwari, learned Additional Chief, Standing Counsel for the State., This matter has been placed by the Reporting Section...

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Neutral Citation No. - 2025:AHC-LKO:23624-DB Court No. - 2 Case :- WRIT TAX No. - 343 of 2025 Petitioner :- M/S Dilip Telicom Thr.Sole Proprietor Mr. Dilip Kumar Respondent :- State Of U.P. Thru. Prin. Secy. State Tax Lko. And 2 Others Counsel for Petitioner :- Ashish Chaturvedi,Pratichi Chaturvedi Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J.

1.

Heard Shri Ashish Chaturvedi, learned counsel for the petitioner and Shri Rajesh Tiwari, learned Additional Chief Standing Counsel for the State.

2.

This matter has been placed by the Reporting Section before this Court as it is cognizable by a Division Bench considering the fact that neither appellate nor revisional order is under challenge but orders passed under Section 73 of the GST Act, 2017 have been challenged directly before this Court on the ground that no opportunity of hearing was given to the petitioner.

3.

Shri Rajesh Tiwari, learned Additional Chief Standing Counsel fairly accepts that no personal hearing was given.

4.

In view of this, we quash the impugned notices/orders, however, with liberty to the Proper Officer to proceed against the petitioner afresh in accordance with law and conclude the proceedings accordingly.

5.

The writ petition is allowed. . (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 24.4.2025 R.K.P. RAJ KUMAR PATEL 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.