HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1662 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, J. Supplementary affidavit filed today is taken on record. Heard learned counsel for the petitioner and learned Standing Counsel for the State. The present writ petition has been preferred with the following main prayer: "Issue a writ, order or direction in the nature of CERTIORARI to quash the impugned order dated 15.09.2025 passed by opp. Party no. 2 i.e. Addl. Commissioner Grade-2 (Appeal) State Tax, Judicial Division-4, Lucknow in Appeal no. 255/2025 dismissing the appeal preferred by the petitioner U/S 107(1) of the Central Goods and Service Tax contained as Annexure No. 1 to this writ petition & order dated 13.02.2025 passed u/s 73 of the CGST/SGST Act by O.P. No. 3 i.e. Assistant Commissioner Lucknow, Sector-11 contained as Annexure No. 2 to this writ petition." Learned counsel for the petitioner has submitted that an ex-parte order was passed and it was not on the date fixed for hearing and for subsequent date no notice was given to the petitioner. He has further submitted that the case of the petitioner is squarely covered with the judgement and order dated 16.10.2025 passed in Writ Tax No.1147 of 2025, the same is quoted hereinbelow: "1. Heard Shri Pranjal Shukla, learned counsel appearing on behalf of the petitioner and the learned Standing Counsel appearing for the respondents. 2. This is a petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by impugned order dated August 6, 2024 passed under Section 73 of the Uttar Pradesh Goods and Service Tax Act, 2017 for the financial year 2019-20. 3. Upon a perusal of the documents, it appears that the order was passed ex parte and was not passed on the date fixed for hearing and for subsequent date no notice was given to the Versus Counsel for Petitioner(s) : Manas Shukla, Anurag Srivastava, Karan Sharma Counsel for Respondent(s) : C.S.C. M/S Lawrie Electric Works Thru. Prop. Ahmadullah Ishrat .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And 2 Others .....Respondent(s) petitioner. 4. Learned counsel appearing on behalf of the petitioner has relied on the coordinate Bench judgment of this Court in M/s Shubham Steel Traders Vs. State of U.P. and Another; Neutral Citation No. - 2024:AHC:31108-DB). The relevant extract of the said judgement is provided below :- "8. Thus relying on Coordinate Bench decision of this Court in M/S Videocon D2H Limited and Ors. Vs. State of U.P. and 3 Ors (2016) 93 UPTC 237, M/S Aroma Chemicals Vs. Union of India & Ors Neutral Citation No.-2014:AHC:60699-DB, it has been submitted, such an order may not stand. 10. Rules of natural justice ensure fairness in proceedings. Once the authority had fixed the matter for hearing on 06.11.2023 it was incumbent on that authority either to pass the order or to fix another date and communicate the same to the petitioner. Communication of the other date was necessary as according to the assessing authority the petitioner failed to appear before it on the date fixed on 06.11.2023. 11. By not passing the order on 06.11.2023 and not communicating the next date fixed in the proceedings, the assessing authority forced the ex-parte nature of the order on the petitioner, by its own conduct." 5. In light of the same, as the facts of the present case are quite similar to one in M/s Shubham Steel Traders (supra), we see no reason why this Court should take a different view of the matter. Accordingly, the impugned order dated August 6, 2024 is quashed and set aside with a direction upon the authority concerned to grant an opportunity of personal hearing to the petitioner and thereafter, pass a reasoned order in accordance with law. 6. The writ petition is disposed of. " Learned Standing Counsel is unable to dispute the submission made by the learned counsel for the petitioner and has submitted that the claim of the petitioner is squarely covered by aforesaid judgment and order 16.10.2025 passed in Writ Tax No.1147 of 2025. In view of above, the present writ petition is allowed in terms of judgment and order dated 16.10.2025. Accordingly, the impugned orders dated 13.02.2025 & 15.09.2025 are quashed and set aside with a direction upon the authority concerned to grant an opportunity of personal hearing to the petitioner and thereafter, pass a reasoned order in accordance with law. December 19, 2025 Nitesh WTAX No. 1662 of 2025 2 (Manish Kumar,J.) Digitally signed by :- NITESH KUMAR TEWARY High Court of Judicature at Allahabad, Lucknow Bench