M/S Swastika Associates Thru. Proprietor Rajat Jindal v. State of U.P. Thru. Addl. Chief Secy. State Tax Lko. and 2 Others
Case brief
What is this about?
WRIT TAX No. 262 of 2025; Allahabad High Court, Lucknow Bench; Justice Pankaj Bhatia; decided 7.4.2025. Petitioner M/s Swastika Associates (proprietor Rajat Jindal; counsel Amit Prakash Sharma) vs State of U.P. (C.S.C.). Section 73 GST Act assessment order dated 27.08.2024 and appellate dismissal dated 27.01.2025 quashed (operative paragraph prints the second date as 7.01.2025); grounds: notice showed same date 27.06.2024 for hearing and reply, and appeal-stage notices served only under 'additional notice' tab — no opportunity of hearing. Relied on Mahaveer Trading Company (Writ Tax No.303 of 2024, 04.03.2024) and Ola Fleet Technologies (2024:AHC:116559DB). Remand to Assessing Authority for fresh order with opportunity of hearing.
What did the court decide?
Writ petition allowed; impugned orders dated 27.08.2024 and 7.01.2025 (appeal dismissal recorded as 27.01.2025 in ¶9) quashed, and the matter remanded to the Assessing Authority to pass a fresh order after providing an opportunity of hearing.