WRIT TAX No. 1348 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:53951-DB Chief Justice's Court Case :- WRIT TAX No. - 1348 of 2025 Petitioner :- M/s B.R. Computers Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Abhay Mani Tripathi, Utkarsh Srivastava Counsel for Respondent :- C.S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against order dated 31.08.2024 passed by Deputy Commissioner, State Tax, Sector-3, Prayagraj under Section 73 (9) of UPGST/CGST Act, 2017. The petitioner was issued a show cause notice dated 23.05.2024 under Section 73 of the Act and 16.08.2024 was fixed as the date of filing reply. The petitioner applied for adjournment on 16.08.2024, when the time was extended till 21.08.2024. On 21.08.2024 reply was filed by the petitioner and 23.08.2024 was fixed as the date of hearing. On 23.08.2024, the hearing took place and petitioner was required to file further reply and matter was fixed for 29.08.2024. On 29.08.2024, a detailed reply was filed by the petitioner. Whereafter, it is claimed that no date of hearing was fixed and without providing any opportunity of hearing, despite filing detailed reply