Syed Shabbir Ahmad v. State of U.P. Thru. Prin. Secy. State Tax Lko. and 2 Others
Case brief
What is this about?
GST Act Section 73 order passed without opportunity of hearing; appeal dismissed as beyond limitation on 04.12.2024; writ tax petition Uttar Pradesh; court followed precedent Writ Tax No. 303 of 2024 Mahaveer Trading Company vs. Deputy Commissioner State Tax (decided 04.03.2024); petition allowed; orders dated 27.04.2024 & 04.12.2024 quashed; matter remanded to assessing authority for fresh order after hearing; petitioner Syed Shabbir Ahmad; respondent State of U.P. State Tax Lucknow; counsel Syed Asaghar Mehdi / C.S.C.; High Court of Judicature at Allahabad, Lucknow Bench, Court No. 6; judge Pankaj Bhatia, J.; decided 26.5.2025; neutral citation 2025:AHC-LKO:31212.
What did the court decide?
Quashing of the orders dated 27.04.2024 and 04.12.2024, and remand to the assessing authority to pass a fresh order after giving an opportunity of hearing to the petitioner.