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SHILPI TRADERS, LKO. THR. PROPRIETOR, UMESH KUMAR SRIVASTAVA vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA, J.
Pet. Counsel
Anurag Srivastava
Ashish Kumar Tripathi
Manas Shukla
Res. Counsel
C.s.c.

Petitioner / Applicant

SHILPI TRADERS, LKO. THR. PROPRIETOR, UMESH KUMAR SRIVASTAVA

Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 23, 2025
Order No.

Writ Tax No. - 375 of 2025

Citation

2025(4) TAXREPLY 13053
Original Order
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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 the order dated 09.08.2024 passed under section 73 of the GST Act as well as the order dated 31.01.2025 whereby the appeal was dismissed as being beyond the limitation. 3. The contention of the counsel for the petitioner is that no opportunity of hearing was granted prior to passing of the order under section 73 of the Act. 4. The Standing counsel, on instruction, states that in the notice sent to the petitioner, the same date for submission of reply and hearing was fixed. 5. The said cannot be termed as compliance of the mandatory requirement under section 75(4) of the GST Act. This issue is also covered by the judgment of this court in the case of Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr. in Writ Tax No. 303 of 2024 vide judgment dated 04.03.2024. 6. Following the....

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