2025(03)LCX0104

Allahabad High Court

Rameshwar Das Ram Niwas

Versus

State Of U.P.

WRIT TAX No. - 232 of 2025 decided on 24-03-2025

Neutral Citation No

Neutral Citation No. - 2025:AHC-LKO:16569

Court No. - 6

Case :- WRIT TAX No. - 232 of 2025

Petitioner :- M/S Rameshwar Das Ram Niwas,Lko. Thru. Authorised
Signatory Umakant Shukla

Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And
Registration,Lko. And 2 Others

Counsel for Petitioner :- Anit Vishal Srivastav,Ramesh Chandra
Srivastava

Counsel for Respondent :- C.S.C.

Hon'ble Pankaj Bhatia,J.

1. Heard the counsel for the petitioner and the learned Standing Counsel.

2. The present petition has been filed challenging an order dated 09.04.2024 passed under section 73 of the GST Act as well as the order dated 25.02.2025 whereby the appeal preferred by the petitioner was dismissed as being beyond the limitation.

3. Submission of the counsel for the petitioner is that while passing the order under section 73 of the GST Act, no hearing was granted.

4. Standing Counsel, based upon the instructions, does not deny the fact that any date for hearing was fixed. The order impugned also does not reflect any hearing being granted to the petitioner.

5. Finding the same to be violative to Section 75(4) of the GST Act as well as in violation of Article 14 of the Constitution of India, the orders impugned cannot be sustained and are quashed. The matter is remanded to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner.

6. The writ petition stands allowed with the said observations.

Order Date :- 24.3.2025