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M/S Qf Enterprises INDIA Private Limited Thru. Authorized Signatory Abhay Verma vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration U.P. Lko. And 3 Others

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WTAX/332/2025HC AllahabadGSTCNR UPHC02026580202515 April 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Aayush Pankaj Tiwari, Durga Prasad, Dubey, Hritik Dwivedi, Peeyush Pankaj

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Neutral Citation No. - 2025:AHC-LKO:20898 Court No. - 6 Case :- WRIT TAX No. - 332 of 2025 Petitioner :- M/S Qf Enterprises India Private Limited Thru. Authorized Signatory Abhay Verma Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration U.P. Lko. And 3 Others Counsel for Petitioner :- Aayush Pankaj Tiwari,Durga Prasad Dubey,Hritik Dwivedi,Peeyush Pankaj Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

1.

Heard Sri Aayush Pankaj Tiwari, learned Counsel for the petitioner as well as learned Standing Counsel.

2.

The present petition has been filed challenging the order dated 03.08.2024 passed under Section 73 of the GST Act as well as the order dated 04.04.2025 whereby, the appeal was dismissed as being beyond limitation.

3.

The submission of the Counsel for the petitioner is that no opportunity of hearing was provided, even the notice indicates the date of personal hearing as 24.05.2024 and the date of reply to be submitted on the same day.

4.

The said requirement cannot be termed as a requirement under Section 75(4) of the GST Act.

5.

This aspect has been considered by the Division Bench of this Court in the case of Mahaveer Trading Company vs Deputy Commissioner State Tax and another: Writ Tax No.303 of 2024, decided on 04.03.2024. 6. The present case is squarely covered by the said judgement. In view thereof, the impugned order dated 03.08.2024 and the order 04.04.2025 are quashed. The writ petition is allowed.

7.

The matter is remanded back to the Assessing Authority to pass fresh order, in accordance with law, after providing adequate opportunity of hearing. Order Date :- 15.4.2025 akverma ASHOK KUMAR VERMA 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.