WRIT TAX No. 2194 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:78098-DB Chief Justice's Court Case :- WRIT TAX No. - 2194 of 2025 Petitioner :- M/s Enormous Industrial Trade Pvt. Ltd. Respondent :- State of U.P and another Counsel for Petitioner :- Vedika Nath, Yashonidhi Shukla 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 25.04.2024 passed by the Deputy Commissioner, State Tax, Sector-6, Kanpur, wherein demand to the tune of Rs. 5,77,009/- has been created. 2. The petitioner was issued a show cause notice under Section 73 of the Goods and Services Tax Act (for short 'the Act') on 24.12.2023 wherein the date of submission of reply and date of personal hearing were indicated as 24.01.2024. The petitioner filed reply on 31.01.2024. The order impugned has been passed on 25.04.2024. 3. Learned counsel for the petitioner made submissions that once the petitioner has filed its reply on 31.01.2024 and order was passed almost three months thereafter on 25.04.2024, it was incumbent on the authority to provide opportunity of hearing before passing of the said order in