Neutral Citation No. - 2025:AHC:41793-DB Court No. - 40 Case :- WRIT TAX No. - 1174 of 2025 Petitioner :- M/S Brand Eyes Distributors Private Limited Respondent :- State Of Uttar Pradesh And Another Counsel for Petitioner :- Nagendra Krishna Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Kshitij Shailendra,J. 1. Heard learned counsel for the petitioner, learned Standing Counsel for the respondent no.1 and Shri N.K. Sharma, holding brief of Shri Nagendra Krishna for the respondent no.2. 2. The present petition has been filed claiming following reliefs:- "(a) Issue a writ, order or direction in the nature of certiorari quashing the ex-parte impugned order under section 73(9) of CGST/ UPSGST Act, 2017; in the form GST DRC-07 dated 17.04.2024 passed by Deputy Commissioner Sector-2, Noida Gautam Budh Nagar, Uttar Pradesh (Annexure-6). (b) Issue a writ, order or direction in the nature of mandamus directing the respondent no.2 to pass the fresh order and re-adjudicate the show cause notice dated 12.12.2023 after giving the proper opportunity." 3. Upon perusal of the record it is clear that the show cause notice and the order impugned was passed subsequent to cancellation of G.S.T. registration. 4. Since none of the notices was served upon the petitioner, the show cause notice dated 12.12.2023 and impugned order dated 17.04.2024 are quashed and set aside. 5. The Authority is directed to provide opportunity of hearing to the petitioner by issuing notice through e-mail or registered post and, thereafter, pass a fresh order in accordance with law. 6. 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