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GANESH CEMENT PVT. LTD. THRU. DIRECTOR SUNIL KUMAR PANDEY vs. STATE OF U.P. THRU. PRIN. SECY. DEPTT. OF STATE TAX LKO. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

RAJAN ROY
OM PRAKASH SHUKLA
Pet. Counsel
Devanand Pandey
Res. Counsel
C.s.c.

Petitioner / Applicant

GANESH CEMENT PVT. LTD. THRU. DIRECTOR SUNIL KUMAR PANDEY

Respondent STATE OF U.P. THRU. PRIN. SECY. DEPTT. OF STATE TAX LKO. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 24, 2025
Order No.

Writ Tax No. - 377 of 2025

Citation

2025(4) TAXREPLY 13084
Original Order
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ORDER

ORDER Heard. Petitioner's counsel has challenged an order dated 29.12.2023 passed under Section 73(9) of the U.P. GST Act, 2017 pertaining to F.Y. 2017-18 on two grounds, firstly, that the order is time barred and secondly, no personal hearing was given as envisaged under Section 75(4) of the Act, 2017. As regards the first point, he relied upon judgment of this Court dated 12.11.2024 passed in Writ Tax No.264 of 2024 [M/s A.V. Pharma vs. State of U.P. & Ors.]. However, this judgment has already been considered in a subsequent judgment delivered yesterday i.e. on 23.04.2025 in Writ Tax No.303 of 2025 [M/s Manoj Glass vs. State of U.P.] wherein we have noticed that the notification dated 21.07.2022 by which the date for passing of order was extended upto 30th September, 2025 was not brought to the notice of the Court at the time of decision in the aforesaid Writ Tax No.264/2024. Therefore, taking note the said notification, we have dismissed a similar writ petitio....

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