Allowed¶8
M/S Kausar Constructions Thru. Its Proprietor Mr. Kausar Shoeb v. Commissioner of Goods and Services Tax (Gst) Lko. and 2 Others
GST – Assessment under Section 73 of GST Act (order dated 16.04.2024)
Allahabad HCWTAX/82/2025
Case brief
AI extract
What is this about?
Writ Tax No. 82 of 2025; Kausar Constructions v. Commissioner of GST, Lucknow; Section 73 GST Act; opportunity of hearing not granted; natural justice; appeal dismissed as barred by limitation; orders quashed; remand to assessing authority for fresh order; Mahaveer Trading Company (Writ Tax No. 303 of 2024, dt. 04.03.2024) followed; Allahabad High Court Lucknow Bench; Pankaj Bhatia, J.; decided 27.02.2025.
What did the court decide?
Writ petition allowed; orders dated 16.04.2024 and 17.01.2025 quashed; matter remanded to the assessing authority to pass a fresh order after giving an opportunity of hearing to the petitioner. ¶8