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FRONTLINE NCR BUSINESS SOLUTIONS PRIVATE LIMITED THRU. DIRECTOR AND ANOTHER vs. ADDITIONAL COMMISSIONER GRADE II APPEAL 5 STATE TAX LKO. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Sharad Kumar Shukla
Ravindra Singh
Rohit Singh Raghuvanshi
Res. Counsel
C.s.c.

Petitioner / Applicant

FRONTLINE NCR BUSINESS SOLUTIONS PRIVATE LIMITED THRU. DIRECTOR AND ANOTHER
Respondent ADDITIONAL COMMISSIONER GRADE II APPEAL 5 STATE TAX LKO. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 23, 2025
Order No.

Writ Tax No. - 371 of 2025

Citation

2025(4) TAXREPLY 13052
Original Order
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ORDER

ORDER HON'BLE PANKAJ BHATIA,J. 1. Heard the counsel for the petitioner, learned Standing Counsel and Sri Anup Singh who appears for the opposite party no.3. 2. The present petition has been filed challenging the orders dated 30.08.2024 passed under section 73 of the GST Act as well as the order dated 22.02.2025 whereby the appeal was dismissed as being beyond the limitation and not accompanied by the pre-deposit. 3. Challenging the order dated 30.08.2024, the submission of the counsel for the petitioner is that the petitioner was not granted a personal hearing which is mandatory in terms of Section 75 (4) of the GST Act. 4. The Standing counsel, on instruction, states that as the petitioner did not opt for personal hearing, the said hearing was not provided. 5. The said issue with regard to grant of personal hearing was dealt with in Writ Tax No.1029 of 2021 (Bharat Mint and Allied Chemicals vs. Commissioner Commercial Tax) decided on 04.03.2022. ....

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