M/S Origins Advertising Pvt. Ltd. Thru. Auth. Signatory Mr. Himanshu Awasthi v. State of U.P. Thru. Prin. Secy. Institutional Finance,Lko. and Others
GST – Order under Section 74 of the GST Act dated 10.08.2023 – Appeal dismissed by order dated 08.11.2024
Case brief
What is this about?
Writ Tax No. 100 of 2025, M/s Origins Advertising Pvt. Ltd. v. State of U.P. (Allahabad High Court, Lucknow Bench, Pankaj Bhatia J., decided 3.3.2025). Challenge to an order dated 10.08.2023 under Section 74 of the GST Act and the appellate dismissal dated 08.11.2024. Held: dismissal of the appeal without notice/opportunity of hearing is unsustainable; appellate order quashed following M/s Archita Tour and Travels (2024:AHC-LKO:68213); matter remanded for fresh decision after hearing; liberty reserved to argue non-service of the SIB report. Also cited: M/s Lari Almira House (Writ Tax No.1569 of 2022) and M/s Sunil Kumar Khare Contractor (2025:AHC-LKO:7940).
What did the court decide?
Writ petition allowed; appellate order dated 08.11.2024 quashed; matter remanded to the appellate authority for a fresh order after providing adequate opportunity of hearing.