HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 417 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard learned counsel for the parties. 2. By means of the present petition, the petitioner assails the order dated 11.11.2024 passed by the respondent no. 2, Deputy Commissioner, State Tax, Sector-27, Lakhanpur, Kanpur, under section 74 of U.P.GST Act, 2017. 3. Mr. Shubham Agrawal, learned counsel appearing on behalf of the petitioner, submits that the order has been passed in contravention of the principle of natural justice as the relied upon documents specifically being the Special Investigation Branch (SIB) report was not provided to the petitioner inspite of the petitioner having sought for the same. 4. Mr. Ankur Agarwal, learned counsel appearing on behalf of the respondent, supports the order passed by the authorities. However, he fairly concedes that the SIB report was not provided to the petitioner. 5. In light of the above factual matrix, we are of the view that the documents that had been relied upon by the authorities should have been provided to the petitioner and failure to do so has resulted in violation of principles of natural justice. 6. Accordingly, the impugned order dated 11.11.2024 is quashed and set aside. The authorities are directed to provide a copy of the SIB report to the petitioner within a period of one week. The petitioner shall thereafter Versus Counsel for Petitioner(s) : Rahul Agarwal, Shubham Agrawal Counsel for Respondent(s) : C.S.C. M/S Well Fragrances Private Limited .....Petitioner(s) State of U.P. and Another .....Respondent(s) file reply within a period of two weeks from the date of receipt of the SIB report. After the reply is filed, an opportunity of hearing should be granted by the authorities to the petitioner and the reasoned order should be passed, in accordance with law. 7. With the above direction, the writ petition is allowed. September 23, 2025 K.K. Maurya WTAX No. 417 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad