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PRASAR BHARTI BROADCASTING CORPORATION OF INDIA vs. ADDL. COMMISSIONER GRADE II APEAL STATE TAX LKO. AND 2 OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Ravi Kumar Mishra
Res. Counsel
C.s.c.

Petitioner / Applicant

PRASAR BHARTI BROADCASTING CORPORATION OF INDIA
Respondent ADDL. COMMISSIONER GRADE II APEAL STATE TAX LKO. AND 2 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 19, 2024
Order No.

Writ Tax No. - 360 of 2024

Citation

2024(12) TAXREPLY 11929
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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 09.12.2023 passed under Section 73 of the GST Act as well as the order dated 22.10.2024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 3. Attacking the order dated 09.12.2023, the submission of the counsel for the petitioner is that the same was beyond the prescribed period of limitation prescribed under Section 73(10) of the GST Act. He further submits that no opportunity of hearing was granted to the petitioner which is required and mandatory under Section 75(4) of the GST Act. 4. The issue with regard to non grant of hearing was considered by the Division Bench of this Court in the case of M/S Atlas Cycles Haryana Limited Versus State of U.P. and another passed in Writ Tax No. 144 of 2024 decided on 12....

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