WRIT TAX No. 2482 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:86920-DB Chief Justice's Court Case :- WRIT TAX No. - 2482 of 2025 Petitioner :- M/S Ishneet Enterprises Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Kedar Nath Kumar,Vishnu Kesarwani 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 31.12.2023 passed by the Assistant Commissioner, State Tax, Sector-13, Prayagraj, wherein demand to the tune of Rs. 3,49,958/- 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 16.12.2022 wherein the date of submission of reply and date of personal hearing were indicated as 30.12.2022. The petitioner filed reply on 29.12.2022. The order impugned has been passed on 31.12.2023. 3. Learned counsel for the petitioner made submissions that once the petitioner has filed its reply on 29.12.2022 and order was passed almost one year thereafter on 31.12.2023, it was incumbent on the authority to provide opportunity of hearing before passing of the said order in