WRIT TAX No. 1956 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:74293-DB Chief Justice's Court Case :- WRIT TAX No. - 1956 of 2025 Petitioner :- M/s Sweta Tractors Respondent :- Commissioner of State Tax, U.P. Lucknow and another Counsel for Petitioner :- Aloke Kumar,Puneet Arun, Adarsh, Sumit Kumar Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner aggrieved of the order dated 14.08.2024 passed under Section 73 of the U.P. Goods and Services Act, 2017 ('Act') by respondent no. 2/Deputy Commissioner, Kushi Nagar, Sector - 2, Gorakhpur. 2. Submission has been made pertaining to alleged violation of principles of natural justice and the fact that the order passed is in violation of provisions of Section 75(6) of the Act. 3. A perusal of the record reveals that the petitioner was issued a show cause notice dated 09.04.2024 inter-alia fixing a date 08.05.2024 as a date by which reply was to be submitted and fixing date of personal hearing prior to the said date i.e. before submission of reply, on 23.04.2024. 4. Apparently, the petitioner did not respond to the said show cause notice and the authority passed