Neutral Citation No. - 2025:AHC:144271-DB Court No. - 3 Case :- WRIT TAX No. - 2764 of 2025 Petitioner :- M/S Nepal Timber And Wood Arts Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- 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. This is a writ petition under Article 226 of the Constitution of India for assailing the impugned order dated October 18, 2023 passed by the Deputy Commissioner, State Tax, Sector 11, Saharanpur, Uttar Pradesh under Section 74 of CGST Act. 3. Upon perusal of the impugned order, it is clear that it was passed 612 days after the reply was filed. Furthermore, the petitioner was not granted a personal hearing, and the order appears to have been uploaded on an additional tab rather than on the main portal. 4. In light of the same, the impugned order is quashed and set aside with a direction upon the authority concerned to grant an opportunity of hearing to the petitioner and thereafter pass a reasoned order in accordance with law within a period of eight weeks from date. 5. With the above direction, the writ petition is disposed of. Order Date :- 21.8.2025 DKS (Praveen Kumar Giri,J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad