WRIT TAX No. 2531 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2531 of 2026 M/S Al-Safa Industries Private Limited .....Petitioner(s) Versus State Of U.P. And 2 Others .....Respondent(s) Counsel for Petitioner(s) : Rishi Raj Kapoor Counsel for Respondent(s) : C.S.C. Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the State- respondents. 2. To the extent, it is undisputed that the impugned order dated 04.11.2025 passed under Section 73 of the UP GST Act, 2017 for the period July 2017 to March 2018 has been passed on the date of issuance of notice itself being inescapable conclusion arises with the first requirement of principle of natural justice has been completely violated. To the extent, facts are clear from a bare perusal of the record - clearly indicating that the date fixed for furnishing reply is 04.11.2025 and no date was provided for personal hearing. That column has been marked as 'NA'. Yet, the impugned order has been passed on that date itself. 3. The present writ petition is disposed of on the following terms : (i) The impugne