HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1438 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J. 1. Heard Shri Mudit Agarwal, learned counsel for the petitioner and learned Standing Counsel appearing for the State-respondents. 2. Challenge has been raised to the adjudication order dated 30.03.2024 passed under Section 73(9) of the U.P. G.S.T Act, 2017 for the tax period 2018-19. 3. It has been submitted, the essential requirements of rules of natural justice have been violated inasmuch as the petitioner was not given reasonable opportunity of personal hearing. The date fixed for personal hearing was the date fixed for filing of reply and in reminder dated 04.03.2024 'NA' was mentioned in the column of date and time of personal hearing. In that regard reliance has been placed on Writ Tax No.303 of 2024, Mahaveer Trading Company Vs. Deputy Commissioner State Tax and Another. 4. The above facts are not in dispute. Therefore, no useful purpose may be served either in keeping the present petition or calling for a counter affidavit or relegating the petitioner to the forum of appeal. The rules of natural justice are far too well established to allow any exception to be made in that regard. Unless, the petitioner had been put to notice with respect to the demand proposed to be created by the adjudication order and unless he had been given adequate opportunity to present his case, the order that may arise may remain procedurally defective. 5. Accordingly, the writ petition stands disposed of with the following directions:- (i) The order dated 30.03.2024 is set aside. (ii) The petitioner may treat the impugned order as the final notice. (iii) It may submit its further reply thereto within a period of three weeks. In that Versus Counsel for Petitioner(s) : Mudit Agarwal Counsel for Respondent(s) : C.S.C. M/S Buddha Resorts Pvt. Ltd. Thru. Director Sri Anil Tekriwal .....Petitioner(s) State Of U.P. Thru. Prin. Secy. State Tax Lko. And 2 Others .....Respondent(s) regard, it may remain open to the petitioner to raise all jurisdictional and merit issues. Subject to such compliance made, the adjudicating authority may fix a date for personal hearing with at least 15 days notice to allow the petitioner to be prepared on all counts. The petitioner undertakes to appear before the adjudicating authority on the dates that may be fixed. Accordingly, appropriate reasoned order may be passed thereafter. December 15, 2025 akhilesh/- WTAX No. 1438 of 2025 2 (Manjive Shukla,J.) (Shekhar B. Saraf,J.) Digitally signed by :- AKHILESHWAR KUMAR High Court of Judicature at Allahabad, Lucknow Bench