Neutral Citation No. - 2025:AHC:60360-DB Court No. - 40 Case :- WRIT TAX No. - 1757 of 2025 Petitioner :- M/S Agarwal Confectionery Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by impugned orders dated 31.8.2024 passed under Section 73 of the Uttar Pradesh Goods and Service Tax Act, 2017 for the assessment year 2019-20 and dated 29.3.2025 passed on the rectification application of the petitioner. 3. Upon a perusal of the documents, it appears that the orders impugned were passed ex parte and were not passed on the date fixed for hearing and for subsequent date, no notice was given to the petitioner. 4. Learned counsel appearing on behalf of the petitioner has relied on the coordinate Bench judgment of this Court in Writ Tax No.199 of 2024 [M/s Shubham Steel Traders Vs. State of U.P. and Another decided on February 21, 2024 (Neutral Citation No. - 2024:AHC:31108-DB)]. The relevant extract of the said judgement is provided below :- "8. Thus relying on Coordinate Bench decision of this Court in M/S Videocon D2H Limited and Ors. Vs. State of U.P. and 3 Ors (2016) 93 UPTC 237, M/S Aroma Chemicals Vs. Union of India & Ors Neutral Citation No.-2014:AHC:60699-DB, it has been submitted, such an order may not stand. 10. Rules of natural justice ensure fairness in proceedings. Once the authority had fixed the matter for hearing on 06.11.2023 it was incumbent on that authority either to pass the order or to fix another date and communicate the same to the petitioner. Communication of the other date was necessary as according to the assessing authority the petitioner failed to appear before it on the date fixed on 06.11.2023. 11. By not passing the order on 06.11.2023 and not communicating the next date fixed in the proceedings, the assessing authority forced the ex-parte nature of the order on the petitioner, by its own conduct." 5. In light of the same, as the facts of the present case are quite similar to one in M/s Shubham Steel Traders (supra), we see no reason why this Court should take a different view of the matter. Accordingly, the impugned orders dated 31.8.2024 and 29.3.2025 are quashed and set aside, with a direction upon the authority concerned to grant an opportunity of personal hearing to the petitioner and thereafter, pass a reasoned order in accordance with law. 6. The writ petition is disposed of. Order Date :- 22.4.2025 RKK/- (Dr Y K Srivastava, J) (Shekhar B Saraf, J) Digitally signed by :- RAJ KUMAR KANNAUJIA High Court of Judicature at Allahabad