Allowed¶9
M/S Prabhakar Nath Tiwari Thru. Sole Proprietor Prabhakar Nath Tiwari and Another v. State of U.P. Thru.Addl. Chief Secy. Deptt. of State Tax Civil Sectt. Lko and 2 Others
Allahabad HC/47/2025
Case brief
AI extract
What is this about?
WRIT TAX No. 47 of 2025; Allahabad High Court, Lucknow Bench (Rajan Roy & Brij Raj Singh, JJ.), decided 31.1.2025; Neutral Citation 2025:AHC-LKO:6822-DB. Quashing of GST demand order dated 3.8.2024 (~Rs. 92 lakhs) for breach of Section 75(4) U.P. GST Act, 2017 — mandatory pre-decisional notice/opportunity of hearing; admission by Additional Chief Standing Counsel that no hearing was given; liberty to proceed afresh.
What did the court decide?
Writ petition allowed; impugned demand order dated 3.8.2024 raising a GST demand of about Rs. 92 lakhs quashed, with liberty to the opposite party to proceed afresh as per law, if required. ¶9