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M/S Uttaranchal Road Lines Thru. Authorised Signatory Sunil Kumar Bhardwaj vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko And 2 Others

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WTAX/322/2025HC AllahabadGSTCNR UPHC02025886202516 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:21232 Court No. - 6 Case :- WRIT TAX No. - 322 of 2025 Petitioner :- M/S Uttaranchal Road Lines Thru. Authorised Signatory Sunil Kumar Bhardwaj 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 orders dated 07.08.2024 passed under Section 73 of the GST Act as well as the order dated 27.03.2025 whereby the appeal was dismissed as being beyond limitation.

3.

The neat contention of learned counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under Section 73 of GST Act.

4.

Learned Standing Counsel, based upon instructions, states that in the present case, the date of hearing was fixed and was prior in point of time than the date of submission of reply.

5.

The said cannot be termed as an effective compliance of the mandatory requirement under Section 75(4) of GST Act. Thus, on that limited ground, impugned orders dated 07.08.2024 & 27.03.2025 are quashed.

6.

Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner.

7.

Present petition is allowed in above terms. Order Date :- 16.4.2025 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.