Goyal Steel Furniture Thru.Prop. Rahul Gupta v. Additional Commissioner Grade II Appeal State Tax Judicial Division v Lucknow and Another
Case brief
What is this about?
WRIT TAX No. 732 of 2025; HCJ Allahabad Lucknow Bench Court No. 6; Pankaj Bhatia J.; decided 5.8.2025; Neutral Citation 2025:AHC-LKO:45194; Goyal Steel Furniture (Prop. Rahul Gupta) v. Additional Commissioner Grade II Appeal State Tax Judicial Division V Lucknow; GST Act Section 73 order dated 27.08.2024 challenged; appeal dismissed as beyond limitation by order dated 28.07.2025; denial of opportunity of hearing / natural justice; show-cause notice showed 'NA' as date of personal hearing, reminder fixed same date for reply and hearing; precedent followed: Mahaveer Trading Company vs. Deputy Commissioner State Tax, Writ Tax No. 303 of 2024, judgment dated 04.03.2024; result — petition allowed, both orders quashed, remanded to assessing authority for fresh order after hearing; advocates: Mohammad Salman (holding brief of Shujat Kidwai), Shujat Kidwai, Mohammad Asad Mahmood for petitioner; C.S.C./Standing Counsel for State.