Neutral Citation No. - 2025:AHC:130498-DB Court No. - 3 Case :- WRIT TAX No. - 1984 of 2025 Petitioner :- M/S. S.K. Industries And Another Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- A.S.G.I.,Dhananjay Awasthi,Saumitra Singh Hon'ble Shekhar B. Saraf,J. Hon'ble Prashant Kumar,J. 1. Heard Sri Praveen Kumar, learned counsel appearing on behalf of the petitioners. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioners have sought the following substantial reliefs : "(i) Issue a writ, order or direction in the nature of CERTIORARI quashing the impugned Order-in-Original no.43/GST/ABC/MRT/2024-25 dated 23.01.2025 passed by the respondent no.3/ u/s 74 of the CGST Act, so far as it relates to the petitioners (Annexure No.4 to the present writ petition). (ii) issue a writ, order or direction in the nature of CERTIORARI quashing the impugned show cause notice dated 25.08.2022, passed by respondent no.4, so far as it relates to the petitioners (Annexure 11 to the present writ petition)." 3. This matter has been called on several occasions. However, on each occasion counsel appearing on behalf of the respondent department has not appeared and on the last date, i.e. July 11, 2025, we have passed the following order :- "1. In spite of the directions given to the learned counsel appearing on behalf of the respondents, it appears that instructions have yet not been received to the counsel appearing on behalf of the respondents. 2. In light of the same, the matter is adjourned to July 21, 2025 for the instructions to be received. 3. We make it clear that this order is peremptory in nature and no further time shall be granted for bringing forth the information sought by this Court. 4. List along with Writ Tax No. 1993 of 2025 on July 21, 2025 as fresh. 5. In the meantime, undertaking has been given by the learned counsel appearing on behalf of respondents that no coercive measure shall be taken against the petitioners." 4. In spite of aforesaid order passed, none appears on behalf of the respondents in the Court for filing the instructions, so we have taken up the matter of hearing. 5. Learned counsel appearing on behalf of the petitioners submits that by several letters the petitioners have sought for the relied upon documents to the show cause notice from the authorities, however, these documents were not provided to the petitioners and accordingly, the defence reply, that was filed on behalf of the petitioners, was incomplete and the petitioners could not deal with all the issues raised in the show cause notice. 6. In the light of the same, we are of the view that the impugned order suffers from the vice of violation of principle of natural justice. Accordingly, impugned order dated 23.01.2025 is quashed and set aside with a direction to the respondent department to grant the relied upon documents, as has been sought by the petitioners, within four weeks. Once the relied upon documents is supplied to the petitioners, notice for personal hearing should be issued and thereafter a reasoned order should be passed in accordance with law. 7. This is to be further taken note that proprietor of the petitioners' company had expired prior to giving show cause notice and information regarding death of the proprietor has been given by the petitioner. 8. In the light of aforesaid, necessary steps must be taken by the authorities for issuance of show cause notice upon appropriate persons/legal heirs of the proprietor. 9. With the aforesaid direction, the present writ petition is disposed of. Order Date :- 4.8.2025 Manish Himwan (Prashant Kumar,J.) (Shekhar B. Saraf, J.) Digitally signed by :- MANISH HIMWAN High Court of Judicature at Allahabad