WRIT TAX No. 2692 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:93872-DB Chief Justice's Court Case :- WRIT TAX No. - 2692 of 2025 Petitioner :- M/s Mittal Mineral Processing Works Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Ashish Bansal, Siddharth Yadav Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This writ petition has been filed aggrieved of order dated 27.08.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 (for short 'the Act') pertaining to the assessment period April 2019-March 2020. 2. Submissions have been made that a show cause notice was issued to the petitioner under Section 73 of the Act for the period April 2019-March 2020 was issued to the petitioner, wherein the date of filing reply was indicated as 13.06.2024 and date of personal hearing was fixed as 28.05.2024 i.e. before the last date of filing the reply. The petitioner filed his reply on 26.06.2024, however though the order impugned was passed on 27.08.2024, pertaining to the entire year no opportunity of personal hearing was provided to the petitioner, which is in violation of provisions of Section 75(4) of