Neutral Citation No. - 2025:AHC-LKO:16475-DB Court No. - 2 Case :- WRIT TAX No. - 129 of 2025 Petitioner :- M/S Prakash Machinery Stores Ambedkar Nagar Thru. Its Proprietor Gyan Prakash Gopal Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And Another Counsel for Petitioner :- Amrendra Ashok Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. Heard Sri Manish Mishra, learned counsel for the applicant as also the learned Addl. C.S.C. The only issue raised by the petitioner's counsel is that the impugned penalty order under Section 73 of the U.P.G.S.T. Act 2017, has been passed without proper notice, however, the counsel accepts the fact that now he is aware as to what is the notice about and he can respond to it, therefore, he says that the impugned order be set aside with liberty to the petitioner to file objections with a direction to the opp. party to give hearing to the petitioner and then pass a fresh order. The Addl. Chief Standing Counsel Sri Tiwari has no objection to the same. In view of the aforesaid, we quash the order of penalty dated 12.08.2024, contained in Annexure No. 5. The petitioner shall furnish his response to the show-cause notice, contained in Annexure No. 3. Thereafter, the petitioner shall be given personal hearing, regarding which the date shall be communicated as per Rules and then after considering the response a fresh order will be passed. The writ petition is disposed of in the aforesaid terms. (Om Prakash Shukla, J.) (Rajan Roy, J.) Order Date :- 21.3.2025 A.Nigam Digitally signed by :- ANUJ NIGAM High Court of Judicature at Allahabad, Lucknow Bench