M/S Mahadev Construction Company Thru. Authorized Representative Shri Madaram v. State of U.P. Thru. Commissioner State Tax U.P. Lko. and 2 Others
Case brief
What is this about?
Allahabad High Court (Lucknow Bench), Court No. 6 — WRIT TAX No. 915 of 2025 (also printed WTAX No. 915 of 2025), decided 12.09.2025 by Pankaj Bhatia, J. GST Section 73 order dated 21.02.2025 against Mahadev Construction Company quashed along with appeal-dismissal order dated 03.09.2025 (dismissed as beyond limitation); sole ground: no opportunity of hearing — show cause notice uploaded on the 'additional tab' went unnoticed; follows Ola Fleet Technologies Private Limited v. State of UP (Writ Tax No. 855 of 2024, judgment dated 22.07.2024); remanded to assessing authority for fresh order after hearing. Counsel: Gaurav Singh, Deepak Kumar Pandey, Shailesh Sachan (petitioner); C.S.C. (State). Keywords: GST, Section 73, show cause notice, additional tab, opportunity of hearing, quash, remand, appeal, limitation.
What did the court decide?
Petition allowed on the sole ground of denial of opportunity of hearing; both impugned orders (dated 21.02.2025 and 03.09.2025) quashed; matter remanded to the assessing authority to pass a fresh order after giving the petitioner an opportunity of hearing.