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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
Original Order
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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. ....