Neutral Citation No. - 2025:AHC:36176-DB Chief Justice's Court Case :- WRIT TAX No. - 980 of 2025 Petitioner :- M/S Spears Supply Having its office Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla, Parth Goswami, Gauransh Mishra Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved of demand notice dated 28.04.2024 issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (for short 'the Act'). 2. Submissions have been made that notice under Section 61 of the Act was issued to the petitioner, to which no reply was filed. Whereafter, when notice under Section 73 was issued to the petitioner, a reply to the said notice was filed alongwith certain documents. No opportunity of hearing was provided by the respondents and the order impugned dated 28.04.2024 has been passed. 3. It is submitted that a bare look at the order impugned reveals that none of the issues as raised in the response to the show cause notice have been taken into consideration and a standard statement has been indicated that no evidence has been produced, whereas the reply itself was exhaustive and was supported by documents and, therefore, the order impugned deserves to be quashed and set aside on that count alone. 4. Learned counsel for the respondents supported the order impugned. Submissions have been made that the authority has taken into consideration the plea sought to be raised while passing the order impugned and in view of the exhaustive show cause notice which was issued, to which a very cursory reply was filed, the order impugned has been appropriately passed and, therefore, the petition deserves dismissal. 5. We have considered the submissions made by counsel for the parties and have perused the material available on record. 6. A bare look at the response dated 23.01.2024 filed by the petitioner (Annexure-4) reveals that specific plea pertaining to the issues raised in the show cause notice were taken alongwith certain documents. Whether the plea raised had any substance or not/the documents annexed were relevant or not, not a word has been indicated in the order impugned dated 28.04.2024 by the authority except for the standard statement noticed hereinbefore regarding non producing any material. The plea raised in the reply to the show cause notice, whether the same was good, bad or indifferent, which was required to be dealt with by the authority. Non mention even of the plea raised by the petitioner, apparently reflects non application of mind to the reply as filed, as the application of mind must be reflected from the order passed. 7. Consequently, the nature of order passed, cannot be sustained. 8. In the result, the petition is allowed. The order dated 28.04.2024 is quashed and set aside. The respondent authority is directed to fix a date for hearing of the matter and provide personal hearing to the petitioner and pass a fresh order in accordance with law. Order Date :- 12.3.2025 RK/SL (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- RAJESH KUMAR High Court of Judicature at Allahabad