Neutral Citation No. - 2025:AHC:69697-DB Chief Justice's Court Case :- WRIT TAX No. - 1849 of 2025 Petitioner :- M/s New Jai Durga Enterprises Respondent :- State of U.P. and another Counsel for Petitioner :- Mr. Rishi Raj Kapoor Counsel for Respondent :- C.S.C. Mr. Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed aggrieved of orders dated 17.07.2021 and 24.08.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 (for short 'the Act') pertaining to the assessment period January 2020 and April 2019-March 2020. 2. Submissions have been made that a show cause notice was issued to the petitioner under Section 73 of the Act for the period January 2020, wherein in the Column pertaining to the date of personal hearing, 'NA' was indicated. Subsequent thereto, including the period of January 2020, another notice dated 17.05.2024 for the period April 2019-March 2020 was issued to the petitioner, wherein the date of filing reply was indicated as 16.06.2025 and date of personal hearing was fixed as 10.06.2024 i.e. before the last date of filing the reply. Whereafter in the reminders issued to the petitioner on 27.06.2024 and 22.07.2024, again the dates of personal hearing were indicated prior to the last date of filing of the reply. The petitioner filed his reply on 30.07.2024, however though the order impugned was passed on 24.08.2024, pertaining to the entire year no opportunity of personal hearing was provided to the petitioner, which is in violation of provisions of Section 75(4) of the Act and, therefore, the orders deserve to be quashed and set aside. 3. Learned counsel for the respondents attempted to make submissions that irrespective of the wrong indication of dates in the show cause notice and the reminders, there was sufficient gap between the date of filing of reply and passing of the final order and the petitioner could have appeared before the authority for personal hearing. No attempt in this regard appears to have been made and, therefore, the petition deserves dismissal. 4. We have considered the submissions made by counsel for the parties and have perused the material available on record. 5. A perusal of the show cause notice as well as reminders clearly reveals that the authority without application of mind, has fixed date of personal hearing prior to the date of filing of reply and even after the reply was filed, no date has been fixed for grant of personal hearing. The action of the authorities, clearly reflects violation of principles of natural justice and provisions of Section 75(4) of the Act. 6. Consequently, the petition is allowed and the orders impugned dated 24.08.2024 and 17.07.2021 are quashed and set aide. 7. The matter is remanded to the authority, who would fix a date of personal hearing and after hearing the petitioner, pass appropriate orders in accordance with law. Order Date :- 2.5.2025 RK/Jyotsana (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- RAJESH KUMAR High Court of Judicature at Allahabad