M/S Kapoor Traders THRu. Proprietor Shri Rajesh Kapoor and Another v. State of U.P. Thru. Commissioner State Tax Lko. and 2 Others
Case brief
What is this about?
Section 74 GST Act assessment order quashed for want of personal hearing; 'NA' entered against date of hearing in show-cause notice; consequential appellate order dismissing appeal as beyond limitation (18.09.2025) also quashed; matter remanded to assessing authority for fresh order after opportunity of hearing; follows Mahaveer Trading Company v. Deputy Commissioner, State Tax (Writ Tax No. 303 of 2024, decided 04.03.2024); Allahabad High Court, Lucknow Bench; Pankaj Bhatia, J.; decision dated September 24, 2025; petitioner M/s Kapoor Traders through proprietor Rajesh Kapoor; counsel Rishabh Kapoor and Kapil Kandpal for petitioner, C.S.C. for State of U.P.
What did the court decide?
Petition allowed; orders dated 20.04.2023 and 18.09.2025 quashed; matter remanded to the assessing authority to pass a fresh order after giving the petitioner an opportunity of hearing.