Allowed¶6
M/S Yadav Traders Thru. Proprietor Manoj Kumar Yadav v. Additional Commissioner GRADE-2 Appeal State Tax Judicial Division 3RD Lucknow and Another
Allahabad HCWTAX/631/2025
Case brief
AI extract
What is this about?
Yadav Traders; Manoj Kumar Yadav; WRIT TAX No. 631 of 2025; Section 73 GST Act; opportunity of hearing; hearing date prior to reply filing; appeal dismissed beyond limitation; orders dated 31.08.2024 and 23.06.2025 quashed; remand to assessing authority; Mahaveer Trading Company; Writ Tax No. 303 of 2024; judgment dated 04.03.2024; Pankaj Bhatia, J.; Allahabad High Court Lucknow Bench; Neutral Citation 2025:AHC-LKO:42096; C.S.C.; Yogendra Nath Yadav; Saurabh Yadav.
What did the court decide?
Both impugned orders (Section 73 order dated 31.08.2024 and appellate dismissal dated 23.06.2025) quashed; matter remanded to the assessing authority for a fresh order after giving the petitioner an opportunity of hearing. ¶6