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CHAUDHARY ASSOCIATES vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Ravindra Gupta
Res. Counsel
C.s.c.

Petitioner / Applicant

CHAUDHARY ASSOCIATES
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 23, 2024
Order No.

Writ Tax No. - 250 of 2024

Citation

2024(10) TAXREPLY 11378
Original Order
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the parties and perused the record. 2. The present petition has been filed by the petitioner challenging the order dated 22.12.2023 whereby an order under Section 73 of the State Goods & Service Tax Act against the petitioner as well as the order dated 30.08.2024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 3. Confining his argument, the counsel for the petitioner argues that no date of hearing was fixed nor any hearing granted to the petitioner prior to passing of an order under Section 73 of the State Goods & Service Tax Act. 4. Learned Standing counsel based upon the documents states that a communication sent to the petitioner as against the date of hearing, N.A. was transcribed. 5. Thus, prima facie, from the said communication as well as the from the impugned order, it is evident that no hearing was accorded to the petitioner prior to pass....

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