Neutral Citation No. - 2025:AHC:40911-DB Court No. - 29 Case :- WRIT TAX No. - 1138 of 2025 Petitioner :- M/S Gulam Gaus Contractor Respondent :- State Of Uttar Pradesh And Another Counsel for Petitioner :- Jai Prakash Narain Shukla,Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Ashwani Kumar Mishra,J. Hon'ble Donadi Ramesh,J. 1. This petition is directed against an order dated 29.04.2024, passed against the petitioner by respondent no.2, under Section 73 of the U.P. Goods and Service Act, 2017, imposing liability of tax with interest. 2. The order is challenged primarily on the ground that the notice under Section 61 of the Act was issued to the petitioner on 27.10.2023, by which reply/explanation was to be submitted on 27.11.2023 but since no reply was submitted as such order impugned has been passed. Submission is that the order impugned is passed in violation of principles of natural justice, inasmuch as notice issued to the petitioner was published on portal other than the portal on which it was required to have been served upon the petitioner. It is submitted that this aspect has been examined by a Coordinate Bench of this Court in Writ Tax No.1739 of 2024 and the Court has been pleased to set aside such order on the ground of denial of opportunity to the petitioner. 3. Learned State Counsel does not dispute the submissions advanced on behalf of the petitioner. 4. In that view of the matter, we allow the writ petition and quash the order dated 29.04.2024, passed by the respondent no.2. The authorities are permitted to proceed, afresh, in the matter from the stage of affording opportunity to the petitioner to submit his reply to the show cause notice dated 16.12.2023. Order Date :- 20.3.2025 Ashok Kr. Digitally signed by :- ASHOK KUMAR High Court of Judicature at Allahabad