M/S Chaturvedi General Order Supp. Thru. Proprietor Mr. Surjeet Kumar Chaturvedi v. Commissioner,Sgst,State Tax U.P. Lko. and 2 Others
Case brief
What is this about?
WRIT TAX No. 312 of 2025; M/S Chaturvedi General Order Supp. (Prop. Surjeet Kumar Chaturvedi) v. Commissioner SGST State Tax U.P. Lucknow & 2 others; Allahabad High Court Lucknow Bench; Pankaj Bhatia J.; decided 16.4.2025; Section 74 GST Act assessment order dated 31.10.2023; appeal dismissed 24.12.2024; no opportunity of hearing; hearing notice uploaded on 'additional tab'; Section 75(4) GST Act mandatory hearing; Ola Fleet Technologies Private Limited v. State of UP, Writ Tax No.855 of 2024 (22.07.2024) followed; impugned orders quashed; remanded to assessing authority for fresh order after hearing; petition allowed.
What did the court decide?
Quashing of the order dated 31.10.2023 passed under Section 74 of the GST Act and the appellate order dated 24.12.2024, with remand to the assessing authority to pass a fresh order after affording an opportunity of hearing to the petitioner.