Neutral Citation No. - 2025:AHC-LKO:19751-DB Court No. - 2 Case :- WRIT TAX No. - 275 of 2025 Petitioner :- M/S Chhotey Lal Kirana Store Thru. Proprietor Chhote Lal Jaiswal Respondent :- State Of U.P. Thru. Principal Secy. Goods And Service Tax Lko. And 2 Others Counsel for Petitioner :- Sachin Chaturvedi Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. Heard. The only reason we heard this Writ Petition, challenging the assessment order, was the assertion of the petitioner that the date of notice and the date of personal hearing was same, however, we find this to be factually incorrect. In the case at hand, the date of notice under Section 73(1) of the Goods and Services Tax Act, 2017 read with Rule 142(1) is 23.05.2024, the date by which reply had to be submitted is mentioned as 22.06.2024 and on that very date, personal hearing was also to be afforded to the petitioner, thereafter the order of assessment was passed on 05.08.2024. We fail to understand as to how the judgment dated 16.05.2024 passed in Writ Tax No.674 of 2024; Laskin Engineering Pvt Ltd Vs. State of U.P. and Another is applicable in the case in hand. At this stage, learned counsel for the petitioner submitted that the date of submission of reply and the date of personal hearing cannot be the same, however, we fail to understand as to why it cannot be the same. We are not aware of any such law. The judgment in Laskin Engineering Pvt Ltd (Supra) does not say so. In fact the order passed under Section 73(9) of the Goods and Services Tax Act, 2017 refers to second show cause notice to the petitioner under Section 73 of the Goods and Services Tax Act, 2017 dated 01.07.2024, but, even that was not availed just as the prior notice and thereafter the order has been passed on 05.08.2024. We, therefore, see no reason to interfere in the matter but without prejudice to the rights of the petitioner to file an appeal, if it is otherwise permissible in law. Subject to above, the Writ Petition stands dismissed. (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 8.4.2025/Saurabh Digitally signed by :- SAURABH VERMA High Court of Judicature at Allahabad, Lucknow Bench