Neutral Citation No. - 2025:AHC:138208-DB Court No. - 3 Case :- WRIT TAX No. - 2734 of 2025 Petitioner :- M/S Amit Construction Company Respondent :- State Of Uttar Pradesh And 3 Others Counsel for Petitioner :- Himanshu Mishra,Kedar Nath Kumar,Vishnu Kesarwani Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the parties. 2. The present writ petition has been filed assailing the order dated February 21, 2025 passed by Deputy Commissioner, State Tax, Sector-1, Prayagraj, Uttar Pradesh, under Section 73 of the Uttar Pradesh Goods and Service Tax Act, 2017. 3. Learned counsel appearing on behalf of the petitioner submits that there is gross violation of principles of natural justice as no opportunity of hearing was granted to the petitioner and the order under Section 73 of the Act was passed on the date on which the petitioner had sought time to file reply. 4. From the documents, it is ample clear that neither the petitioner was granted time to file his reply nor any opportunity of personal hearing was granted to the petitioner. 5. In light of the same, the impugned order is in violation of principles of natural justice. Accordingly, the impugned order dated February 21, 2025 is quashed and set aside with direction upon the authority concerned to grant opportunity of filing the reply and opportunity of hearing to the petitioner, and thereafter, pass reasoned order in accordance with law. 6. We make it clear that the petitioner shall not seek adjournment in the matter. 7. With the above directions, the writ petition is disposed of. Order Date :- 13.8.2025 Dev (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad