Neutral Citation No. - 2025:AHC:115148-DB Court No. - 3 Case :- WRIT TAX No. - 2716 of 2025 Petitioner :- M/S Commandent 8th Bn Pac Respondent :- State Of Uttar Pradesh And Another Counsel for Petitioner :- Pranjal Shukla 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. In the present writ petition following prayers have been made by the petitioner:- "I. issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned ex-parte demand order and show cause notice dated 25.07.2024 and 21.05.2024 (April 2019 and March 2020) issued by the Commercial Tax Officer State Tax Jurisdiction Bareilly Sector-3 bareily (A) Bareilly Uttar Pradesh i.e., the respondent no.2, under section 73 of the State Goods and Service Tax Act (Annexure Nos.3 and 4 to the writ petition, respectively). II. issue a writ or direction or pass an order in the nature of mandamus directing the respondent not to take any coercive action against the petitioner pursuant to the impugned notice and demand order; III. issue any other suitable writ or direction or pass an order as this Hon'ble Court may deem fit or proper in the facts and circumstances of the case; and IV. Award costs of the writ petition to the petitioner." 3. Upon a perusal of the impugned order it is clear that no hearing was granted to the petitioner before passing of the order under Section 73 of the Uttar Pradesh Goods and Service Tax Act, 2017. 4. In light of the same, the impugned show cause notice dated May 21, 2024 and ex parte demand order dated July 25, 2024 are quashed and set aside with liberty granted to the respondent authority to proceed afresh in accordance with law. 5. With the above directions, this writ petition is disposed of. Order Date :- 16.7.2025 Dev (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad