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STAR ENTERPRISES THRU. PROPRIETOR MOHD. IMRAN 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

STAR ENTERPRISES THRU. PROPRIETOR MOHD. IMRAN AND ANOTHER
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 9, 2025
Order No.

Writ Tax No. - 437 of 2025

Citation

2025(5) TAXREPLY 13239
Original Order
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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 challenging an order dated 27.02.2023 whereby the appeal filed by the petitioner was dismissed without granting an opportunity of hearing as well as the order dated 20.05.2022 passed under Section 74 of GST Act, which too was dismissed without affording any opportunity of hearing. 3. Contention of learned counsel for the petitioner is that no date for hearing was informed to the petitioner in terms of the prescriptions. He states that the notice for hearing was uploaded in the 'additional tab' and not in the tab containing notices, as such, the petitioner could not notice the date. He further argues that even while passing the order under Section 74 of GST Act, the date of hearing was fixed as 27.04.2022 whereby the date by which the reply was to be submitted by 11.05.2022. He, thus, argues that both th....

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