BharatTaxGST

M/S Yashoda Pharma,Lucknow Thru. Authorised Signatory Pradeep Kumar Verma vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration,Lko. And 2 Others

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WTAX/363/2025HC AllahabadGSTCNR UPHC02028839202522 April 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Anit Vishal Srivastav, Ramesh Chandra, 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:22512 Court No. - 6 Case :- WRIT TAX No. - 363 of 2025 Petitioner :- M/S Yashoda Pharma,Lucknow Thru. Authorised Signatory Pradeep Kumar Verma Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration,Lko. And 2 Others Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra 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 order dated 16.08.2024 passed under Section 73 of GST Act as well as the order dated 03.04.2025 whereby the appeal was dismissed as being beyond limitation.

3.

Contention of learned counsel for the petitioner is that no notice was reflected on the portal under the tab 'notices', as such, the petitioner was not aware of the proceedings pending and could not appear.

4.

The order also reveals that the said is an ex-parte order.

5.

Considering the stand taken by the petitioner and following the judgment in the case of Ola Fleet Technologies Private Limited v. State of UP and 2 Ors. (Writ Tax No.855 of 2024) dated 22.07.2024, present petition is allowed.

6.

Orders dated 16.08.2024 and 03.04.2025 are set aside.

7.

Matter is remanded back to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 22.4.2025 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.