Neutral Citation No. - 2025:AHC:60140-DB Court No. - 40 Case :- WRIT TAX No. - 1751 of 2025 Petitioner :- M/S Swiftline Transport Solutions Private Limited Respondent :- State of U.P. and Another Counsel for Petitioner :- Amit Biswas,Rishi Raj Kapoor 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. In the present writ petition following prayers have been made by the petitioner:- I. Issue a suitable writ, order or direction in the nature of certiorari for quashing the impugned order dated 20.8.2024 passed by the respondent no.2 under Section 73 of the UPGST/CGST Act for the tax period of April 2019 to March 2020, FY 2019-2020 (Annexure-1 to the writ petition). II. Issue a suitable writ, order or direction in the nature of certiorari for quashing the notice dated 24.5.2024 issued by respondent no.2 [Annexure no.2] III. Issue any such other and further orders which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 3. Upon perusal of show cause notice (Form GST DRC - 01) it is clear that the date, by which the reply was to be submitted, was June 22, 2024 whereas, the date of personal hearing given was prior to the same, that is, June 19, 2024. 4. In light of the above, it is clear that no personal hearing was granted to the petitioner and the matter was decided ex parte on August 20, 2024. 5. In light of the same, we are of the view that the impugned order cannot be sustained as it appears to be passed without granting any opportunity of hearing. Accordingly, the impugned order dated August 20, 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. 6. With the above directions, the writ petition is disposed of. Order Date :- 22.4.2025 Dev (Dr. Y. K. Srivastava,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad