Neutral Citation No. - 2025:AHC:41407-DB Court No. - 40 Case :- WRIT TAX No. - 1169 of 2025 Petitioner :- Fair Deal Cars Private Limited Respondent :- Deputy Commissioner And 2 Others Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Kshitij Shailendra,J. 1. Supplementary affidavit filed today is taken on record. 2. Heard learned counsel for the parties. 3. The present petition has been filed claiming following reliefs:- "(i) Issue, writ order or direction in the nature of certiorari quashing order dated 24.12.2023 passed by the respondent no.1 u/s 73 of UP/CGST Act, 2017 for the Tax Period July 2017 to march 2018 (Annexure-1). (ii) Issue, writ order or direction in the nature of prohibition restraining the respondent no.1 from giving effect/ operation of the order dated 24.12.2023 passed by the respondent no.1 u/s 73 of UP/CGST Act, 2017 for the Tax Period July 2017 to march 2018." 4. In the present case it is clear from the record that though show cause notice was issued when the petitioner was having registration under GST Act, by the time the order was passed under Section 73, the petitioner was not having U.P. GST registration. Further, it is noted that the petitioner did not receive notice of hearing, therefore, he did not appear before the order impugned was passed. 5. In light of the same, the order should have been served upon the petitioner either by way of email or by way of registered post. 6. Accordingly, the Department is directed to provide fresh date of hearing to the petitioner and, thereafter, pass a reasoned order in accordance with law after providing opportunity of hearing to the petitioner. 7. The impugned order is quashed and set aside. 8. With the above direction, 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