Neutral Citation No. - 2025:AHC:74293-DB Chief Justice's Court Case :- WRIT TAX No. - 1956 of 2025 Petitioner :- M/s Sweta Tractors Respondent :- Commissioner of State Tax, U.P. Lucknow and another Counsel for Petitioner :- Aloke Kumar,Puneet Arun, Adarsh, Sumit Kumar Counsel for Respondent :- Ankur Agarwal, 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 order dated 14.08.2024 passed under Section 73 of the U.P. Goods and Services Act, 2017 ('Act') by respondent no. 2/Deputy Commissioner, Kushi Nagar, Sector - 2, Gorakhpur. 2. Submission has been made pertaining to alleged violation of principles of natural justice and the fact that the order passed is in violation of provisions of Section 75(6) of the Act. 3. A perusal of the record reveals that the petitioner was issued a show cause notice dated 09.04.2024 inter-alia fixing a date 08.05.2024 as a date by which reply was to be submitted and fixing date of personal hearing prior to the said date i.e. before submission of reply, on 23.04.2024. 4. Apparently, the petitioner did not respond to the said show cause notice and the authority passed the order on 14.08.2024, confirming the demand as raised by the show cause notice. 5. In the order impugned it has been indicated that notice was issued for personal hearing by fixing the date 17.05.2024. Whereafter, a reminder notice dated 02.08.2024 was issued fixing date of personal hearing as 09.08.2024. However, neither any response was filed nor anyone appeared on behalf of the petitioner for personal hearing. Indications have also been made that the petitioner was made aware of the notice on mobile phone, number whereof was available on online portal, however, in the absence of any reply, the documents were examined and demand was confirmed. 6. The plea sought to be raised pertaining to violation of principles of natural justice in the present circumstances cannot be countenanced, wherein despite repeated issuance of notice, the petitioner chose not to appear/file any response. Further, the order impugned was passed on 14.08.2024 and the challenge has been laid by filing the petition on 26.04.2025, the delay in questioning the passing of the order impugned has not at all been explained in the petition. 7. Apparently, the petitioner only with a view to invoke the jurisdiction of this Court after having lost the limitation under Section 107 of the Act, has approached the Court post the expiry of statutory period of limitation, which attempt cannot be encouraged. 8. In view of plea sought to be raised pertaining to the violation of principles of natural justice having been negated, further plea pertaining to the order impugned being in violation of provisions of Section 75(6) of the Act also cannot be accepted as despite absence of the response to the show cause notice, the authority has applied its mind to the available record and thereafter, passed the order impugned, which fulfills the requirements of Section 75(6) of the Act. 9. Consequently, we do not find any reason to interfere with the order impugned under Article 226 of the Constitution of India. The petition is, therefore, dismissed. Order Date :- 8.5.2025 nd (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- NISITH DEY High Court of Judicature at Allahabad