Allowed¶11
M/S Adinath Enterprises,a Proprietorship Concern of Ms.Roli Jain and Another v. State of U.P. Thru. Its Prin. Secy. State Tax Lko. and Another
Allahabad HCWTAX/305/2025
Case brief
AI extract
What is this about?
Keywords: Section 74 GST Act; Section 75(4) GST Act; no hearing before assessment order; quashing of GST order; Mahaveer Trading Company; remand to assessing authority; WRIT TAX 305 of 2025; Allahabad High Court Lucknow Bench; Pankaj Bhatia J. Judgment allows a writ petition challenging an order dated 03.12.2024 passed under Section 74 of the GST Act, holding it violative of Section 75(4) for want of any hearing, follows Mahaveer Trading Company (Writ Tax No.303 of 2024, judgment dated 04.03.2024), quashes the order and remands for a fresh order after affording hearing.
What did the court decide?
Impugned order dated 03.12.2024 quashed and matter remanded to the assessing authority to pass a fresh order after giving an opportunity of hearing to the petitioner. ¶11