Disclaimer: This has been reported after the availability of the order of the Court and not on media reports so as to give an accurate report to our readers.
Allahabad High Court: In a petition filed challenging the order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 and another order whereby the appeal was dismissed as being beyond limitation allegedly without giving any opportunity to be heard, a Single Judge Bench of Jaspreet Singh, J., remanded the matter to the assessing authority.
It was alleged that the date of personal hearing and the date of filing a reply were the same.
The Court perused Mahaveer Trading Company v. Deputy Commissioner, State Tax 2024 SCC OnLine All 10081 and stated that the said orders could not be sustained. Thus, the Court quashed the orders concerned and remanded the matter to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner.
[Shine Advertising v. State of U.P., Writ Tax No. 171 of 2026, decided on 3-2-2026]
Advocates who appeared in this case:
For the Petitioner: Kushagra Dikshit, Anupam Mishra, Divyam Mishra, Advocates
For the Respondent: C.S.C.