WRIT TAX No. 2462 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:86522-DB Chief Justice's Court Case :- WRIT TAX No. - 2462 of 2025 Petitioner :- M/s Sports House Mobile Division Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav,Ashish Bansal,Siddharth Yadav Counsel for Respondent :- S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed aggrieved of the order dated 04.02.2025 passed by Deputy Commissioner, State Tax, Sector-12, Prayagraj under Section 74(9) of the Goods and Services Tax Act, 2017 (for short, 'the Act'). 2. Submissions have been made that after seeking several dates for adjournment and making application seeking supply of documents including the S.I.B. report which had formed the basis for issuance of notice under Section 74 of the Act, the reply was filed on 04.02.2025 seeking opportunity of personal hearing as well as supply of documents, however, neither opportunity of personal hearing was granted nor the documents were supplied and on the same day i.e. 04.02.2025, the order impugned was passed. 3. Submissions have been made that the action of the authority in not providing opportunity of person