WRIT TAX No. 1817 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67629-DB Chief Justice's Court Case :- WRIT TAX No. - 1817 of 2025 Petitioner :- M/s Mount Victoria Granites Respondent :- State of U.P. and another Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition has been filed by the petitioner aggrieved of the order dated 27.04.2024 passed under Section 73 of the UP Goods and Services Act, 2017 ('the Act') whereby demand has been created against the petitioner. 2. Submission have been made that notice was issued under Section 73 of the Act wherein the date of filing reply was 27.01.2024, however, the date of hearing was fixed as 26.01.2024, i.e., the Republic Day. The petitioner filed the reply and on account of the system as the date of hearing had already been fixed, in the column pertaining to option for personal hearing, 'No' was indicated. However, the petitioner was not afforded opportunity of personal hearing and the order impugned was passed after a passage of over three months on 27.04.2024. Further submissions have been made that order has been passed in violation of principles of n