WRIT TAX No. 2363 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:89143-DB Chief Justice's Court Case :- WRIT TAX No. - 2363 of 2025 Petitioner :- M/s AVCOM Media Pvt. Ltd. Respondent :- State of U.P. and another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 19.04.2024 passed under Section 73 of the Goods and Services Tax Act, 2017 ('the Act'). 2. Submissions have been made that in reply to the show cause notice, petitioner filed its reply indicating that the difference with respect to IGST is not clear, hence provide personal presence opportunity to clarify, however, no opportunity was provided and based on the fact that the system, in column pertaining to 'option for personal hearing', ticked 'No', it was indicated that no opportunity was required to be granted and hence the order impugned has been passed which is contrary to the provisions of Section 75(4) of the Act. 3. Learned Standing Counsel made submissions that the date was fixed for personal hearing, however, reply was filed after the date fixed and therefor