Neutral Citation No. - 2025:AHC:74371-DB Chief Justice's Court Case :- WRIT TAX No. - 1966 of 2025 Petitioner :- M/s Mount Victoria Granites Respondent :- State of U.P. and another Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 22.07.2024 passed by the respondent no. 2 under Section 73(9) of U.P. Goods and Services Tax Act, 2017 (for short 'the Act') for the financial year 2019-20. 2. Submissions have been made that the order has been passed in violation of principles of natural justice. 3. Further submissions have been made that in another petition filed by the petitioner pertaining to different assessment period, for similar reasons, Writ Tax No. 1817 of 2025 has been allowed by the Court on 30.04.2025. 4. Counsel for the respondents does not dispute the submissions made. 5. In Writ Tax No. 1817 of 2025 this Court, inter alia, came to the following conclusion:- "4. We have considered the submissions made by counsel for the parties and have perused the material available on record. 5. A bare look at the show cause notice would reveal that date for personal hearing has been fixed without application of mind and/or on account of typographical error wherein the Republic Day has been fixed as the date of hearing and that also prior to the last date of filing of reply. Once, the reply was filed by the petitioner and the authority has taken three months in passing the order impugned, it was incumbent in terms of provisions of Section 75(4) of the Act to provide an opportunity of personal hearing to the petitioner, which apparently, has not been granted. Therefore, the order impugned has been passed in violation of principles of natural justice and, therefore, the same cannot be sustained. 6. Consequently, the petition is allowed. The order impugned dated 27.04.2024 passed by respondent no. 2 is set aside. The matter is remanded back to the authority, who will fix a date for providing opportunity of personal hearing to the petitioner and after hearing the petitioner, the authority would pass appropriate order in accordance with law." 6. Consequently, the petition is allowed. The order impugned dated 22.07.2024 passed by the respondent no. 2 is set aside. The matter is remanded back to the authority, who will fix a date for providing opportunity of personal hearing to the petitioner and after hearing the petitioner, the authority would pass appropriate order in accordance with law. Order Date :- 8.5.2025 Sandeep/AKShukla (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- SANDEEP KUMAR High Court of Judicature at Allahabad