Sahara Steels Thru. Proprietor Mr. Ahmad Kaiser Raza Siddiqui v. Addl. Commissioner Garde- II Appeal State Tax Judicial Div. -v Lko. and Another

Allahabad HC24 Sept 2025WTAX/1017/2025

Case brief

AI extract

What is this about?

Allahabad HC quashes GST orders under Section 74 where show-cause notice gave same date for reply and hearing; follows Mahaveer Trading Co. precedent; remands for fresh hearing.

What did the court decide?

Orders dated 19.07.2024 and 19.09.2025 quashed; matter remanded to assessing authority for fresh order after hearing ¶¶15

Sahara Steels Thru. Proprietor Mr. Ahmad Kaiser Raza… — GST and Indirect Tax | Allahabad HC (2025)

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW

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WRIT TAX No. - 1017 of 2025

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Sahara Steels Thru. Proprietor Mr. Ahmad Kaiser Raza Siddiqui

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.....Petitioner(s)

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Versus

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Addl. Commissioner Garde- Ii Appeal State Tax Judicial Div. -V Lko. And Another

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uca v. - o. n noer	.....Respondent(s)
Counsel for Petitioner(s)	: Shujat Kidwai
Counsel for Respondent(s)	: C.S.C.

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Court No. - 6

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HON'BLE PANKAJ BHATIA, J.

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1. Heard Mohd. Salman, learned counsel holding brief of Shri Shujat Kidwai, learned counsel for the petitioner and learned Standing Counsel for the State.

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2. Present petition has been filed challenging the order dated 19.07.2024 passed under Section 74 of the GST Act as well as the order dated 19.09.2025 whereby the appeal was dismissed as being beyond limitation.

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3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 74.

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4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, same date was mentioned for filing of reply and for personal hearing.

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5. It is argued that the said issue was dealt with by this Court in Writ Tax No.303 of 2024 (Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr.) vide judgment dated 04.03.2024.

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6. On the said sole ground, following the judgment in the case of Mahaveer Trading Company (supra) , present petition is allowed .

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7. Orders dated 19.07.2024 & 19.09.2025 are quashed.

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WTAX No. 1017 of 2025

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8. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner.

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(Pankaj Bhatia,J.)

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September 24, 2025

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nishant

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Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench

Sahara Steels Thru. Proprietor Mr. Ahmad Kaiser Raza Siddiqui v. Addl. Commissioner Garde- II Appeal State Tax Judicial Div. -v Lko. and Another

Case brief

What is this about?

What did the court decide?

Sahara Steels Thru. Proprietor Mr. Ahmad Kaiser Raza Siddiqui v. Addl. Commissioner Garde- II Appeal State Tax Judicial Div. -v Lko. and Another

Case brief

What is this about?

What did the court decide?

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What the court decided

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