HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 787 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. This petition has been filed with the following main reliefs: "1. Issue a writ, order or direction in the nature of Certiorari quashing the impugned demand order dated 23.08.2024 annexed as ANNEXURE NO. 2, in the interest of justice. 2. Issue a writ, order or direction in the nature of mandamus to remand the case of the petitioner to the respondent no. 3/Assessing Officer directing to decide the case after affording opportunity of hearing to the petitioner, in the interest of justice." 3. It has been submitted by learned counsel for the petitioner that the petitioner is a businessman and all communication regarding GST is made to him through his counsel, who failed to give timely instructions regarding show cause notice dated 23.8.2024, which proposed imposition of tax along with interest and penalty. The petitioner was told by his counsel only when proceedings for recovery were initiated against him. The petitioner has not been given any personal hearing as is evident from the show cause notice issued in Form GST DRC-01 dated 31.5.2024 and the impugned order dated 23.8.2024. Since in the show cause notice, no specific date for filing reply was mentioned and only a time limit was prescribed within which, petitioner was directed to place all material before the Assessing Authority, it cannot Versus Counsel for Petitioner(s) : Rohit Upadhyay, Pranvesh Awasthi Counsel for Respondent(s) : C.S.C. M/S Suchit Traders Thru. Proprietor Naresh Kumar Sahu .....Petitioner(s) Commissioner Sgst State Tax Govt. Of U.P. Lko. And 2 Others .....Respondent(s) be said that reasonably opportunity was given to the petitioner. 4. We have gone through the notice, that was issued to the petitioner and we find that reply had to be submitted by 29.6.2024 and date of personal hearing was also fixed as 29.6.2024 at 11:52 A.M. and the venue was also given as Room no.427, Forth Floor, C Wing, Commercial Tax Office, 5, Meerabai Marg, Lucknow. 5. We do not find any good ground to show interference, in view of the fact that the petitioner has a statutory remedy of filing an appeal. 6. The writ petition is dismissed as not maintainable. August 25, 2025 Sachin WTAX No. 787 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- SACHIN MEHROTRA High Court of Judicature at Allahabad, Lucknow Bench