WRIT TAX No. 2199 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:78545-DB Chief Justice's Court Case :- WRIT TAX No. - 2199 of 2025 Petitioner :- M/s India Pride Trading Company Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla, Parth Goswami 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 30.04.2024 passed by the Deputy Commissioner, State Tax, Sector-5, Ghaziabad, wherein demand to the tune of Rs. 7,71,482/- 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 23.12.2023, wherein no date and time for personal hearing was given and even in the column of date, time and venue, it was mentioned 'NA'. The petitioner filed reply on 03.02.2024. The order impugned has been passed on 30.04.2024. 3. Learned counsel for the petitioner made submissions that once the petitioner has filed its reply on 03.02.2024 and order was passed almost three months thereafter on 30.04.2024, it was incumbent on the authority to provide opportunity of hearing before passi