WRIT TAX No. 2167 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:76614-DB Chief Justice's Court Case :- WRIT TAX No. - 2167 of 2025 Petitioner :- Jameel Ahmad Respondent :- State of U.P. and another Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition under Article 226 of the Constitution of India is directed against order dated 23.04.2024 passed under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') for the period April 2018 to March 2019. 2. The petitioner was issued a show cause notice under Section 73 of the Act on 28.01.2024 wherein the date of submission of reply and date of personal hearing were indicated as 05.03.2024. The petitioner filed reply on 05.03.2024.The order impugned has been passed on 23.04.2024. 3. Learned counsel for the petitioner made submissions that once the petitioner has filed the reply on 05.03.2024 and order was passed on 23.04.2024, it was incumbent on the respondents to provide an opportunity of personal hearing before passing of the said order in terms of the provisions of Section 75(4) of the Act, on failure thereof the order impugned d