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RAMESHWAR DAS RAM NIWAS vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA

Pet. Counsel

Anit Vishal Srivastav

Ramesh Chandra Srivastava

Res. Counsel

C.s.c.

Petitioner / Applicant	RAMESHWAR DAS RAM NIWAS
Respondent	STATE OF U.P. & OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Mar 24, 2025
Order No.	Writ Tax No. - 232 of 2025
Citation	2025(3) TAXREPLY 12757
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ORDER
ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging an order dated 09.04.2024 passed under section 73 of the GST Act as well as the order dated 25.02.2025 whereby the appeal preferred by the petitioner was dismissed as being beyond the limitation. 3. Submission of the counsel for the petitioner is that while passing the order under section 73 of the GST Act, no hearing was granted. 4. Standing Counsel, based upon the instructions, does not deny the fact that any date for hearing was fixed. The order impugned also does not reflect any hearing being granted to the petitioner. 5. Finding the same to be violative to Section 75(4) of the GST Act as well as in violation of Article 14 of the Constitution of India, the orders impugned cannot be sustained and are quashed. The matter is remanded to pass fresh order in accordance with law after giving an opportun....