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NABROS PHARMA PVT. LTD. vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Durga Prasad Dubey
Aayush Pankaj Tiwari
Peeyush Pankaj
Res. Counsel
C.s.c.

Petitioner / Applicant

NABROS PHARMA PVT. LTD.
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jan 29, 2025
Order No.

Writ Tax No. - 37 of 2025

Citation

2025(1) TAXREPLY 12339
Original Order
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard Shri Aayush Pankaj Tiwari and Sri R. K. Shukla, learned counsel for the petitioner and learned Standing Counsel for the State. 2. present petition has been filed challenging the order dated 25.04.2024 passed under Section 73 of GST Act as well as the order dated 10.12.2024 whereby the appeal preferred by the petitioner was dismissed. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing order under Section 73 of GST Act which is mandatory in terms of Section 75(4) of GST Act. Reliance is placed upon a judgment of this Court in the case of M/S Shakti Brick Field Hardoi vs. State of U.P. & Ors.; Neutral Citation No.-2024:AHC-LKO:77782. 4. Learned Standing Counsel could not dispute the fact that no opportunity of hearing was granted. 5. Considering the said fact, prima-facie, the impugned order is without following the mandate of Section 75(4) of GST A....

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13 Jun

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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