Neutral Citation No. - 2025:AHC-LKO:42628-DB Court No. - 2 Case :- WRIT TAX No. - 403 of 2025 Petitioner :- M/S Kailash Traders Thru. Its Proprietor Sahil Singh Respondent :- State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 2 Others Counsel for Petitioner :- Amar Mani Tiwari,Prabhat Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. Heard Sri Amar Mani Tiwari, learned counsel for the petitioner, learned Standing Counsel for the State. The petitioner claims that he had closed his business in 2019 and had also got his registration under the Uttar Pradesh Goods and Services Tax Act, 2017 cancelled in the year 2021, but a notice under Section 73 of the Act, 2017 has been issued on 22.05.2024. On account of the aforesaid fact, he did not come to know about the said notice and without serving it and without any personal hearing, final assessment has been made under Section 73 of the Act, 2017, which is impugned herein. In the counter affidavit, the assertion of the petitioner in para 3 & 7 of the writ petition regarding cancellation of its registration under GST in 2021 has not been denied and in para 11, it has been stated as under:- "11. That in reply to the content of paragraph 09 of the writ petition, it is submitted that since the case was about to be time barred, due to lack of time, the date of personal hearing was not given and an ex- parte order was passed under Section 73." We are surprised and shocked at the response of the proper Officer that he passed a final assessment order under Section 73 without opportunity of hearing as the case was becoming time barred, therefore, due to lack of time, personal hearing was not given and an ex-parte order was passed under Section 73. It is nothing but admission of a blatant abuse of power by the Tax authorities. The impugned assessment order dated 17.08.2024 is quashed. Consequential action in the form of a demand order dated 01.02.2025 is also quashed. Writ petition is accordingly allowed. [Manish Kumar, J.] [Rajan Roy,J] Order Date :- 24.7.2025/Nitesh Digitally signed by :- NITESH KUMAR TEWARY High Court of Judicature at Allahabad, Lucknow Bench