WRIT TAX No. 138 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:47737-DB Chief Justice's Court Case :- WRIT TAX No. - 138 of 2025 Petitioner :- M/s Excellence Trades and Services Private Limited Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- C.S.C.,Gopal Verma, Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against order dated 05.01.2024 passed by respondent No. 3 under Section 74 of Uttar Pradesh Goods and Services Tax Act, 2017 (for short 'the Act') raising demand to the tune of Rs. 81,58,509/-. 2. Submissions have been made that the show cause notice dated 31.10.2023, indicated the date of filing reply as 30.11.2023 and the date of personal hearing as 16.11.2023, which date was prior to the date of filing of the reply, the petitioner filed the reply to the show cause notice on 30.11.2023 wherein, the petitioner had no option to seek opportunity of hearing. The respondents, have passed the order dated 05.01.2024 raising the demand without providing any opportunity of hearing to the petitioner. 3. Further submissions have been made that the very fact that the date of hearing was prior to