Neutral Citation No. - 2025:AHC:71899-DB Chief Justice's Court Case :- WRIT TAX No. - 2030 of 2025 Petitioner :- M/s INDPE Respondent :- State of U.P. and another Counsel for Petitioner :- Arun Mishra, Vijay Pratap Singh Counsel for Respondent :- Manoj Kumar Kushwaha (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed by the petitioner aggrieved of the notice dated 31.01.2025 issued under Section 74 of the U.P. Goods and Services Tax Act, 2017 (for short 'the Act'). 2. Instructions have been produced by the learned counsel for the respondents, inter alia, indicating that after providing opportunity of hearing to the petitioner, order under Section 74(9) of the Act has been passed on 23.04.2025. 3. Once pursuant to the show cause notice, to which the petitioner had filed reply, a final order has been passed by the Competent Authority, questioning the issuance of the show cause notice without challenging the order dated 23.04.2025 cannot be countenanced. 4. The petition is, therefore, dismissed, leaving it open for the petitioner to take appropriate proceedings in accordance with law. Order Date :- 6.5.2025 AKShukla/SL (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- ANIL KUMAR SHUKLA High Court of Judicature at Allahabad