M/S Sageer Handloom Thru. Proprietor Mohd. Sageer Ahmed vs. State Of U.P. Thru. Prin. Secy. (Deptt. State Tax ) Govt. Of U.P. Lko. And 2 Others
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Neutral Citation No. - 2025:AHC-LKO:21009 Court No. - 6 Case :- WRIT TAX No. - 334 of 2025 Petitioner :- M/S Sageer Handloom Thru. Proprietor Mohd. Sageer Ahmed Respondent :- State Of U.P. Thru. Prin. Secy. (Deptt. State Tax ) Govt. Of U.P. Lko. And 2 Others Counsel for Petitioner :- Ravindra Gupta Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Heard Sri Pranjal Shukla holding brief of Sri Ravindra Gupta, learned Counsel for the petitioner as well as learned Standing Counsel.
The present petition has been filed challenging an order dated 23.04.2024 passed under Section 73 of the GST Act as well as the order dated 27.02.2025 whereby, the appeal was dismissed as being beyond limitation.
The submission of the Counsel for the petitioner that no notice of hearing was provided prior to passing of the order impugned.
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. 5. The present case is squarely covered by the said judgement. In view thereof, the impugned order dated 23.04.2024 and the impugned order dated 27.02.2025 are quashed. The writ petition is allowed.
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.