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AMAR AGENCIES THRU. SOLE PROPRIETOR, MR. CHANDRA PRAKASH GUPTA vs. STATE OF U.P. THRU. PRIN. SECY. (STATE TAX) LKO. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Ashish Chaturvedi
Pratichi Chaturvedi
Res. Counsel
C.s.c.

Petitioner / Applicant

AMAR AGENCIES THRU. SOLE PROPRIETOR, MR. CHANDRA PRAKASH GUPTA

Respondent STATE OF U.P. THRU. PRIN. SECY. (STATE TAX) LKO. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 6, 2025
Order No.

Writ Tax No. - 414 of 2025

Citation

2025(5) TAXREPLY 13186
Original Order
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 28.12.2023 passed against the petitioner under Section 73 of GST Act as well as the order dated 23.12.2024 passed by the appellate authority whereby the appeal of the petitioner was dismissed. 3. The facts, in brief, are that the petitioner was served with a show cause notice. In reply, the petitioner had sought for personal hearing, however, without granting the personal hearing, the order came to be passed under Section 73 of GST Act. Aggrieved against the said order, the petitioner preferred an appeal. The appellate order records that on three occasions, learned counsel for the appellant had appeared, however, thereafter, he did not appear despite several dates being fixed, as such, the appeal was decided holding that the appellant had failed to produce any evidence....

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