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M/S R.D.S. Auto Mobiles Thru. Proprietor Shashi Singh vs. State Of U.P. Thru. Addl. Chief Secy. Commercial Tax Deptt. Lko. And 2 Others

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WTAX/341/2025HC AllahabadGSTCNR UPHC02025928202516 April 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Abhishek Srivastava, Mohemmed Amir NaqviFor 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:21237 Court No. - 6 Case :- WRIT TAX No. - 341 of 2025 Petitioner :- M/S R.D.S. Auto Mobiles Thru. Proprietor Shashi Singh Respondent :- State Of U.P. Thru. Addl. Chief Secy. Commercial Tax Deptt. Lko. And 2 Others Counsel for Petitioner :- Abhishek Srivastava,Mohemmed Amir Naqvi 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 29.04.2024 passed under Section 73 of the GST Act as well as the order dated 11.03.2025 whereby the appeal was dismissed as being beyond limitation.

3.

Submission 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 hearing was not granted as the petitioner did not opt for hearing.

5.

Considering the submission made, the right of hearing is implicit by virtue of Section 75(4) of GST Act and this issue has been considered by this Court in the case of Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors (Writ Tax No.1029 of 2021) decided on 04.03.2022; 2022 (4) ADJ 75. 6. Considering and following the said judgment and finding that the order under Section 73 of GST Act is without providing an opportunity of hearing, impugned orders dated 29.04.2024 & 11.03.2025 are quashed.

7.

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

8.

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.