WRIT TAX No. 1944 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1944 of 2026 Sri Jaibalaji Steel Rolling Mills Pvt. Ltd. .....Petitioner(s) Versus Principal Commissioner, Central Goods And Service Tax And 2 Others .....Respondent(s) Counsel for Petitioner(s) : Praveen Kumar Counsel for Respondent(s) : Dhananjay Awasthi Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri Dhananjay Awasthi, learned counsel for the respondents. 2. Challenge has been raised to the adjudication order dated 23.12.2025 passed by respondent no. 2 for the Financial Year 2018-19. 3. Primarily, it has been submitted that the impugned order suffers from violation of principles of natural justice. A show cause notice was first issued on 06.05.2025, requiring the petitioner to file reply by 05.07.2025. On 28.05.2025, the petitioner appears to have made an application to the respondent authority to be supplied Relied Upon Documents (RUDs). Even before the date fixed for filing reply, on 23/24.06.2025, another notice was issued to the petitioner fixing 02.07.2025, the date for hearing. That was even before the date for filing o