Hitachi Systems India Pvt. Ltd. Vs State of U.P
Date: November 3, 2025
Subject Matter
Date of the notice and the date fixed for the personal hearing cannot be the same
Summary
The petitioner challenged an assessment order dated August 23, 2024, passed under Section 73 of the U.P. Goods and Services Tax Act, 2017, and the subsequent appellate order dated September 22, 2025, which dismissed the appeal as time-barred. The cor…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 23.08.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 (for short, ‘the GST Act’) as well as the order dated 22.09.2025 whereby the appeal was dismissed as being beyond…