M/S Mahadev Construction Company Thru. Authorized Representative Shri Madaram v. State of U.P. Thru. Commissioner State Tax U.P. Lko. and 2 Others
Case brief
What is this about?
GST Section 73 assessment order passed without opportunity of hearing; show cause notice uploaded on 'additional tab' unnoticed; appeal dismissed as beyond limitation; orders dated 21.02.2025 and 03.09.2025 quashed; remand to assessing authority for fresh order after hearing; follows Ola Fleet Technologies Private Limited v. State of UP, Writ Tax No. 855 of 2024 (judgment dated 22.07.2024); petitioner M/s Mahadev Construction Company; Allahabad High Court Lucknow Bench; judge Pankaj Bhatia; decided September 12, 2025.
What did the court decide?
Petition allowed; orders dated 21.02.2025 (under Section 73 of the GST Act) and 03.09.2025 (appeal dismissed as beyond limitation) quashed; matter remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. ¶14