Neutral Citation No. - 2025:AHC:59371-DB Court No. - 40 Case :- WRIT TAX No. - 1729 of 2025 Petitioner :- M/S Gopal Ji Art And Crafts Respondent :- State Of Uttar Pradesh And Another Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. 1. Heard Sri Pranjal Shukla, learned counsel appearing on behalf of the petitioner and learned Standing Counsel appearing on behalf of the State. 2. In the present writ petition following prayers have been made by the petitioner:- "I. issue a writ or direction or pass an order in the nature of certiorari quashing the impugned ex-pate demand order and show cause notice dated 25.04.2024 and 25.12.2023 (April 2018 March 2019) issued by the Deputy Commissioner State Tax, Jurisdiction Agra Sector-10 Agra (A) Agra Uttar Pradesh i.e. respondent no.2, under Section 73 of the State Goods & Service Tax Act (Annexure Nos.5 & 3 to the writ petition, respectively). II. issue a writ or direction or pass an order in the nature of Mandamus directing the respondents not to take any coercive action against the petitioner pursuant to the impugned notice and demand order; III. issue any other suitable writ or direction or pass an order as this Hon'ble Court may deem fit or proper in the facts and circumstances of the case; and IV. Award costs of the writ petition to the petitioner." 3. Learned counsel appearing on behalf of the petitioner submits that the summary of show cause notice (Form GST DRC - 01) clearly indicates that the date, by which the reply was to be submitted, was January 25, 2024 whereas, the date of personal hearing given was prior to the same, that is, January 8, 2024. He further submits that reply was submitted by the petitioner on January 25, 2024. Pursuant to the same, no further date for hearing was granted to the petitioner and order was passed on April 25, 2024. 4. The very show cause notice appears to be faulty in nature as the date of personal hearing was fixed prior to the date of supply of reply. It is clear from the facts that no personal hearing was granted to the petitioner and only reply was taken into consideration. Furthermore, the order impugned states that nothing was stated by the petitioner in his reply with regard to exempted supply which is clearly contrary to the facts as seen from the reply. 5. In light of the same, we are of the view that this order cannot be sustained as it appears to be passed without granting any opportunity of hearing and also appears to be passed without application of mind. 6. In light of the above discussion, the impugned order dated April 25, 2024 is quashed and set aside. The petitioner is directed to submit a fresh reply to the show cause notice within a period of two weeks from date. Once the reply is submitted, a fresh notice should be given for personal hearing, and thereafter, order should be passed in accordance with law. This entire exercise should be completed within a period of twelve weeks from date. 7. With the above directions, the writ petition is disposed of. Order Date :- 21.4.2025 Dev (Dr. Y. K. Srivastava,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad