Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SRIRAM TRADERS THRU. PROP. AJAY KUMAR GUPTA AND ANOTHER vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Savitra Vardhan Singh
Res. Counsel
C.s.c.

Petitioner / Applicant

SRIRAM TRADERS THRU. PROP. AJAY KUMAR GUPTA AND ANOTHER
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 11, 2025
Order No.

WRIT TAX No. - 327 of 2025

Citation

2025(4) TAXREPLY 13000
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER 1. Heard the counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging an order dated 20.01.2023 whereby an amount of Rs.50,000/- has been imposed under section 125 of the GST Act. 3. Submission of the counsel for the petitioner is that penalty of Rs.50,000/- has been imposed under section 125 GST Act without even giving an opportunity of hearing. He argues that in terms of Section 125 also, a maximum penalty imposable is Rs.25000/- and the order is mechanical in imposing the penalty, which is also contrary to the mandate of Section 125 of the GST. 4. Considering the fact that no opportunity of hearing has been granted or is reflected in the said order, the order dated 20.01.2023 is quashed. The matter is remanded to the authority concerned to pass a fresh order after giving an opportunity of hearing in accordance with law. 5. The writ petition stands allowed with the said observations. ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)