M/S Shiv Sai Associates Thru.Proprietor Anurag Srivastava And Another vs. State Of U.P. Thru. Secy. Revenue Lko. And Another
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Neutral Citation No. - 2025:AHC-LKO:20160 Court No. - 6 Case :- WRIT TAX No. - 306 of 2025 Petitioner :- M/S Shiv Sai Associates Thru.Proprietor Anurag Srivastava And Another Respondent :- State Of U.P. Thru. Secy. Revenue Lko. And Another Counsel for Petitioner :- Manish Misra,Dileep Kumar Srivastava,Dileep Pandey Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Supplementary affidavit filed today is taken on record.
Heard Sri Manish Misra, learned Counsel for the petitioner as well as learned Standing Counsel.
The present petition has been filed challenging an order dated 28.04.2024 passed under Section 73 of the GST Act.
The submission of the Counsel for the petitioner is that no opportunity of hearing was granted to the petitioner.
Learned Standing Counsel based upon the instructions states that the petitioner did not opt for grant of personal hearing.
This aspect has been considered by the Division Bench of this Court in the case of Bharat Mint and Allied Chemicals vs Commissioner Commercial Tax and others; (2024) 123 GSTR 148 (All).
Finding the order passed under Section 73 of the GST Act to be not in compliance of the mandate of Section 75(4) of the GST Act and the issue being squarely covered in the case of Bharat Mint And Allied Chemicals (Supra), the order impugned is 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 opportunity of hearing. Order Date :- 10.4.2025 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.