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SIMLA GOMTI PAN PRODUCTS PVT. LTD. vs. COMMISSIONER OF STATE TAX U.P. LKO. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Pradeep Agrawal
Alok Kumar Gupta
Res. Counsel
C.s.c.

Petitioner / Applicant

SIMLA GOMTI PAN PRODUCTS PVT. LTD.

Respondent COMMISSIONER OF STATE TAX U.P. LKO. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 10, 2025
Order No.

Writ Tax No. - 330 of 2024

Citation

2025(4) TAXREPLY 12922
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed by the petitioner challenging the orders dated 11.11.2024 & 23.11.2024 whereby the appeals preferred by the petitioner under the provisions of the GST Act were dismissed as being beyond limitation as prescribed under Section 107 of GST Act. 3. Contention of learned counsel for the petitioner is that an ex-parte order came to be passed by respondent no.3 in purported exercise of power under Section 74 of the GST Act vide order dated 12.06.2024. He draws my attention to argue that even no opportunity of hearing was granted and the documents which were sought in the form of SIB report, which were proposed to be relied upon, was never provided to the petitioner. 4. It is argued that against the said order, the petitioner had approached this Court by filing a writ petition being....

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