Neutral Citation No. - 2025:AHC:111269-DB Court No. - 3 Case :- WRIT TAX No. - 2790 of 2025 Petitioner :- M/S Shikhar Foods Private Limited Respondent :- Union Of India And Another Counsel for Petitioner :- Ajay Kumar Yadav,Ashish Bansal,Siddharth Yadav Counsel for Respondent :- A.S.G.I.,Abrar Ahmad,Amit Mahajan Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers: "A. Issue a writ, order or direction in the nature of CERTIORARI to set aside and quash the IMPUGNED Order dated 20.01.2025 and DRC-07 dated 31.01.2025 (Annexure 1) passed by the Respondent No.2. B. Issue a writ, order or direction in the nature of CERTIORARI to set aside and quash the IMPUGNED Show Cause Notice dated 07.04.2021 and DRC-01 dated 18.12.2023 (Annexure-4) issued by the Respondent No.2." 2. Upon a perusal of the impugned order, it is clear that the reply of the petitioner was filed on 23.11.2023. The respondent authority did not grant any opportunity of hearing subsequent to filing of the reply and passed an order on 20.01.2025 without giving any notice to the petitioner for personal hearing. 3. In light of the same, we are of the view that the above action of the respondent authority is in violation of principles of natural justice as opportunity of hearing was not granted to the petitioner. 4. Accordingly, the impugned order dated 20.01.2025 passed by Superintendent, CGST & Central Excise Range- Maharajganj, Div- Gorakhpur-I, is quashed and set aside with a direction upon the authorities to grant an opportunity of hearing to the petitioner and thereafter pass a reasoned order in accordance with law within a period of 12 weeks from the date. 5. With the aforesaid direction, the writ petition is disposed of. Order Date :- 11.7.2025 K.Tiwari (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KRISHNA KANT TIWARI High Court of Judicature at Allahabad