Neutral Citation No. - 2025:AHC:41473-DB Court No. - 40 Case :- WRIT TAX No. - 1178 of 2025 Petitioner :- M/S Sarvang Jain & Sons (Huf) (Through Its Karta Sri Sarvang Jain) Respondent :- State of U.P. and Another Counsel for Petitioner :- Ajay Kumar Yadav,Anshul Kumar Singhal,Ashish Bansal,Shalini Goel Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Kshitij Shailendra,J. 1. Heard learned counsel for the parties. 2. The present petition has been filed claiming following reliefs:- "A. Issue a writ, order or direction in the nature of certiorari to set aside and quash the impugned order dated 01.05.2024 (Annexure-1) passed by the respondent no.2. B. Issue a writ, order or direction in the nature of certiorari to set aside and quash the impugned show cause notice dated 01.04.2024 (Annexure-5) issued by the respondent no.2." 3. Upon perusal of the record it is clear that the show cause notice and the order was passed subsequent to cancellation of G.S.T. registration. 4. Accordingly, the Department is directed to provide fresh date of hearing to the petitioner by serving a notice though e-mail or registered post and, thereafter, pass a reasoned order in accordance with law after providing opportunity of hearing to the petitioner. 5. Impugned Show cause notice dated 01.04.2024 and impugned order dated 01.05.2024 are quashed and set aside. 6. With the above directions, the writ petition is disposed of. Order Date :- 21.3.2025 AKShukla/- (Kshitij Shailendra, J.) (Shekhar B. Saraf, J.) Digitally signed by :- ANIL KUMAR SHUKLA High Court of Judicature at Allahabad