M/S Aditya Infratech Lko. Thru. Its Proprietor Sushil Kumar Rawat v. State of U.P. Thru. Prin. Secy. Deptt. of State Tax Lko. and 2 Others
GST – Demand under Section 73
Case brief
What is this about?
Aditya Infratech (proprietor Sushil Kumar Rawat) v. State of U.P. (Deptt. of State Tax); WRIT TAX No. 84 of 2025; Neutral Citation 2025:AHC-LKO:10320; High Court of Judicature at Allahabad, Lucknow Bench; Hon'ble Pankaj Bhatia, J.; Order Date 18.2.2025; challenge to order dated 01.04.2024 under Section 73 of the GST Act and order dated 20.01.2025 dismissing appeal as beyond limitation; ground: circular requiring date of reply prior to date of personal hearing not complied with; relied on/followed Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr., Writ Tax No. 303 of 2024, judgment dated 04.03.2024; result: petition allowed, both orders quashed, matter remanded to assessing authority for fresh order after hearing; counsel: Anurag Mishra and Sri Pranjal Shukla for petitioner, C.S.C./Standing Counsel for State.
What did the court decide?
Petition allowed; orders dated 01.04.2024 and 20.01.2025 quashed; matter remanded to the assessing authority to pass a fresh order after giving an opportunity of hearing to the petitioner.