Neutral Citation No. - 2025:AHC:86522-DB Chief Justice's Court Case :- WRIT TAX No. - 2462 of 2025 Petitioner :- M/s Sports House Mobile Division Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav,Ashish Bansal,Siddharth Yadav Counsel for Respondent :- S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed aggrieved of the order dated 04.02.2025 passed by Deputy Commissioner, State Tax, Sector-12, Prayagraj under Section 74(9) of the Goods and Services Tax Act, 2017 (for short, 'the Act'). 2. Submissions have been made that after seeking several dates for adjournment and making application seeking supply of documents including the S.I.B. report which had formed the basis for issuance of notice under Section 74 of the Act, the reply was filed on 04.02.2025 seeking opportunity of personal hearing as well as supply of documents, however, neither opportunity of personal hearing was granted nor the documents were supplied and on the same day i.e. 04.02.2025, the order impugned was passed. 3. Submissions have been made that the action of the authority in not providing opportunity of personal hearing and passing the order without supplying the requisite documents is contrary to principles of natural justice and provisions of Section 75(4) of the Act and, therefore, the order impugned deserves to be quashed and set aside. 4. Learned Standing Counsel attempted to support the order impugned. 5. A perusal of above reply filed by the petitioner reveals the following prayers: "(i) Please allow us fair, real and reasonable opportunity of being heard in person before passing any adverse order. (ii) Please grant opportunity of personal hearing before passing any adverse order. (iii) Please also allow opportunity of cross examine to the related parties before passing any adverse order. (iv) Please consider our submissions as stated in this reply. (v) Please consider supporting documents which has already been submitted before the investigating officer and is hereby submitting along with this reply. (vi) Please provide us supporting documents on which basis this notice has been issued including copy of INS-01, before passing any adverse order that's we able to submit detailed reply. (vii) Please dropped the proceedings." 6. The petitioner had made specific prayer seeking opportunity of personal hearing and supply of documents. Admittedly, no opportunity of personal hearing was provided to the petitioner and there is no reference in the order impugned regarding the demand made by the petitioner for supply of documents. 7. In view of above fact situation, the order impugned is ex-facie contrary to the provisions of Section 75(4) of the Act requiring grant of opportunity of personal hearing wherever demanded and before passing adverse order. 8. Consequently, the order impugned dated 04.02.2025 cannot be sustained, the same is, therefore, quashed and set aside. 9. The matter is remanded back to the Deputy Commissioner, State Tax, Sector-12, Prayagraj for providing an opportunity of personal hearing to the petitioner and passing an appropriate order in accordance with law. 10. With the above direction, petition stands disposed of. Order Date :- 22.5.2025 Sandeep/Sazia (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- SANDEEP KUMAR High Court of Judicature at Allahabad