Neutral Citation No. - 2025:AHC:31451-DB Court No. - 40 Case :- WRIT TAX No. - 2054 of 2024 Petitioner :- M/S Vishal Battery Store College Road Sadar Maharajganj Up Respondent :- Union Of India And Another Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- A.S.G.I.,Abrar Ahmad,Amit Mahajan Hon'ble Shekhar B. Saraf,J. Hon'ble Vipin Chandra Dixit,J. 1. Heard Sri Rishi Raj Kapoor, learned counsel appearing on behalf of the petitioner; Sri Abrar Ahmad, learned counsel appearing on behalf of respondent no.1 and Sri Amit Mahajan, learned counsel appearing on behalf of respondent no.2 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated 15.4.2024 passed by the respondent no.2 under Section 73(9) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act'). 3. The factual matrix is such that the matter is squarely covered by a coordinate Bench judgment of this Court in Mahaveer Trading Company vs. Deputy Commissioner State Tax and another [(Writ Tax No.303 of 2024), Neutral Citation No.-2024:AHC:38820-DB]. Relevant portion of the aforesaid judgment is delineated below:- "10. On query made, the learned Additional Chief Standing Counsel fairly submits, in light of similar occurrences, noticed in other litigation, he had apprised the Commissioner, Commercial Tax. In turn, the Commissioner, Commercial Tax, Uttar Pradesh, has issued Office Memo No. 1406 dated 12.11.2024. The same has been addressed to all Additional Commissioner to be communicated to all field formations for necessary compliance. A copy of the same has been made available to this Court. It reads as below: "1. The column in which date of personal hearing has to be mentioned, only N.A. is mentioned without mentioning any date. 2. The column in which time of personal hearing has to be mentioned, only N.A. is mentioned without mentioning time of hearing. 3. In some cases, the date of personal hearing is prior to which reply to the Show Cause Notice has to be submitted this is non-est and this practice has to be discontinued. The date of reply to the Show Cause Notice has to be definitely prior to the date of personal hearing. 4. In some cases, the date of personal hearing is on the same date to which reply to the Show Cause Notice has to be submitted-this is non-est and this practice has to be discontinued. The date of reply to the Show Cause Notice has to be definitely prior to the date of personal hearing. 5. In all cases observed, the date of passing order either u/s 73(9)/74(9) etc. of the Act is not commensurate to the date of personal hearing. It is trite law that the date of the order has to be passed on the date of personal hearing. For eg.,the date of furnishing reply to SCN is 15.11.2023 and date of personal hearing is 17.11.2023, then the date of order has to be 17.11.2023" 11. In view of the facts noted above, before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee chooses to waive that right, occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-parte. Also, another situation may exist where even after grant of such opportunity of personal hearing, the noticee fails to avail the same. Leaving such situations apart, we cannot allow a practice to arise or exist where opportunity of personal hearing may be denied to a person facing adjudication proceedings. 12. Thus, the impugned order cannot be sustained in the eyes of law. It has been passed in gross violation of fundamental principles of natural justice. The self imposed bar of alternative remedy cannot be applied in such facts. If applied, it would be of no real use. In fact, it would be counter productive to the interest of justice. Here, it may be noted, the appeal authority does not have the authority to remand the proceedings." 4. Upon a perusal of record, it appears that the factual matrix is very similar to one in Mahaveer Trading Company's (supra). We do not see any reason to take a different stand. 5. Accordingly, the impugned order dated 20.04.2024 is quashed and set-aside with a direction given to the officer concerned to grant the petitioner another opportunity of filing a fresh reply and thereafter fix a date of hearing and pass a reasoned order. The entire exercise should be completed within a period of two months from date. 6. On the request made by learned counsel appearing on behalf of the respondents, the date of hearing is fixed for March 19, 2025 at 11:00 A.M. before the respondent no.2. 7. We make it clear that no adjournment shall be granted to the parties on that date under any circumstances. Order Date :- 5.3.2025 Dev/- (Vipin Chandra Dixit,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad