Neutral Citation No. - 2025:AHC:134347-DB Court No. - 3 Case :- WRIT TAX No. - 2824 of 2025 Petitioner :- Amit Agrawal Respondent :- Union Of India And Another Counsel for Petitioner :- Ajay Kumar Yadav,Ashish Bansal,Siddharth Yadav Counsel for Respondent :- A.S.G.I.,Priyanka Midha,Saumitra Singh Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the petitioner and Ms. Priyanka Midha, learned counsel appearing on behalf of the respondent No.2. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated March 6, 2025 passed by the respondents authority under Section 73(2) of the Finance Act, 1994. 3. In the present matter, the adjudication order was passed eleventh month after the last date of hearing. It is to be noted that the petitioner did not appear on the last date of hearing in April, 2024 and the order was passed in March, 2025. 4. Upon hearing counsel appearing on behalf of the parties, we are of the view that since the adjudication order was passed after a gap of eleven months, it was the duty of the authority concerned to grant another opportunity of hearing to the petitioner. Non grant of such opportunity to the petitioner violates the principles of natural justice. 5. In light of the above, we quash the impugned order dated March 6, 2025 directing the petitioner to file his reply within four weeks from date. Irrespective of the petitioner's filing his reply, a date of personal hearing should be granted to the petitioner after the completion of four weeks. We make it clear that no adjournment shall be granted either for filing of the reply or date of personal hearing. Once the personal hearing takes place, reasoned order should be passed by the authority concerned in accordance with law. 6. With the above directions, the writ petition is disposed of. Order Date :- 8.8.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad