HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 5231 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Shri Suyash Agarwal, learned counsel for the petitioner, learned Standing Counsel and perused the record. 2. Submission is, petitioner has submitted his reply through electronic mode on 19.09.2025. Without taking note of the said reply and without affording any opportunity of personal hearing, the impugned order has been passed under Section 129 (3) of the U.P.G.S.T on 20.09.2025 i.e, the next date. 3. Necessary pleadings have been made in the writ petition in paragraphs 9 and 10. In those facts, merit objections have also been raised. 4. Since primarily it does appear that the petitioner had furnished his reply through email, as disclosed in the pleadings raised in the writ petition, as also annexure-8 to the writ petition and since it is also made clear that the impugned order was passed the next date from the date of filing of reply, it has to be acknowledged that no opportunity of personal hearing was granted to the petitioner. 5. To the extent the impugned order observes that the petitioner has not filed any reply, that finding may be perverse. 6. In view of such facts, keeping in mind the nature of proceedings in seizure/ confiscation of goods no useful purpose will be serve by keeping the petition pending and calling for counter affidavit, at this stage. Versus Counsel for Petitioner(s) : Suyash Agarwal Counsel for Respondent(s) : C.S.C. Aviraj Trading .....Petitioner(s) State of U.P. and Another .....Respondent(s) 7. For the reason noted above, the impugned order is set aside and the matter is remitted to the respondent No. 2 to pass a fresh order after affording due opportunity of hearing to the petitioner. 8. Since reply of the petitioner has not yet been taken into account, we also permit the petitioner to file physical copy of the reply and supplementary reply, if required, to the respondent no.2 on or before 17.10.2025. On such reply being filed, the respondent No.2 shall hear the petitioner on 27.10.2025 and pass appropriate reasoned order within a period of one week therefrom. 9. Accordingly the writ petition is disposed of. October 14, 2025 Nadeem WTAX No. 5231 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- NADEEM AHMAD High Court of Judicature at Allahabad