M/S Shiv Traders Nehru Nagar Bahrauli Lko. Gstin 09ASBPG0550E1ZA Thru. Pro. Manoj Gupta v. State of U.P. Thru. Addl. Chief Secy. Tax and Registration Lko. and 3 Others
Case brief
What is this about?
GST Section 73 assessment order quashed for want of opportunity of hearing; show-cause notice fixed personal-hearing date earlier than date of filing reply; appeal dismissed as beyond limitation (26.08.2025) also quashed; natural justice / principles of natural justice hearing; Mahaveer Trading Company Writ Tax No. 303 of 2024 (04.03.2024) followed; remand to assessing authority for fresh order after hearing; Allahabad High Court Lucknow Bench, Pankaj Bhatia J., 17 September 2025; U.P. State Tax.
What did the court decide?
Writ petition allowed on the sole ground of non-grant of opportunity of hearing, following Mahaveer Trading Company (supra); orders dated 12.08.2024 and 26.08.2025 quashed; matter remanded to the assessing authority to pass a fresh order after giving the petitioner an opportunity of hearing. ¶¶16