2025 (11) TMI 1266

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.... the Petitioner(s) : Ishank Srivastava, Punit Kumar Srivastava, Rakesh Srivastava, Shashank Srivastava For the Respondent(s) : C.S.C. ORDER Heard learned counsel for the parties and perused the record. This is a writ petition under Article 226 of the Constitution of India whereby the petitioner has made the following prayer: "I. Issue a writ, order or direction in nature of "c....

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....Order dated 29.09.2025, in Appeal No.437/25 under Section 107 of the GST Act passed by the opposite party no.4 i.e. Additional Commissioner, Grade 2 (Appeal) State Tax, Judicial Section-3 Lucknow, U.P. by means of which the O.P. No.4 passed the appeal order dated 29.09.2025 whereby the appeal was dismissed as being beyond limitation. (Contained as Annexure No.2). III. And also issue the o....

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....ch of this Bench dated February 21,2024 in M/s. Shubham Steel Traders Vs. State of U.P. and another (Writ Tax No. 199 of 2024). In light of the same, we are of the view that the original order passed under Section 73 of the GST Act, 2017 is in violation of the principle of natural justice and, accordingly non est in law. Accordingly, the order dated February 15,2025 passed under Section 73 o....