WRIT TAX No. 2096 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:87954-DB Chief Justice's Court Case :- WRIT TAX No. - 2096 of 2025 Petitioner :- M/s Jai Maa Sarveshwari Movers (Through Its Partner Sri Unnat Kumar Singh) Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Ashish Bansal, Shalini Goel Counsel for Respondent :- C.S.C., 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 31.08.2024 passed under Section 73 of the Goods and Services Tax Act, 2017 ('the Act'). 2. Submissions have been made that though the Deputy Commissioner, in his order impugned, has indicated that 31.08.2024 was fixed as date of personal hearing, no such intimation was uploaded by the respondents on the portal and only due date of filing reply as 30.08.2024 was reflected and as the reply had already been filed, for lack of opportunity of personal hearing in terms of Section 75(4) of the Act, the order impugned deserves to be set aside. 3. Instructions have been produced by learned Standing Counsel, inter alia, indicating that on 29.08.2024, 30.08.2024 was fixed as date of personal hearing an