HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3014 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard Ms. Vedika Nath, learned counsel appearing on behalf of the petitioner; Sri Abrar Ahmad, learned counsel appearing on behalf of respondent no.1 and Sri Krishna Agarawal, learned counsel appearing on behalf of 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 ex parte impugned order dated January 31, 2025 passed under Section 74 of the Uttar Pradesh Goods and Service Tax Act, 2017 on the ground that the request for adjournment made by the petitioner was not even acknowledged by the authorities concerned. 3. Learned counsel appearing on behalf of the petitioner submits that the impugned order makes a false statement that the assessee did not seek any adjournment. She has relied on a letter dated January 21, 2025 wherein the petitioner has specifically sought for an adjournment on the ground that the counsel had undergone a renal transplant and was under medical isolation. 4. It is to be noted that in the impugned order there is no reference of this adjournment letter dated January 21, 2025 whatsoever. In fact the impugned order specifically mentions that no valid reasons were there and no adjournment was sought by the petitioner. 5. In light of the above, we are of the view that the present order does not stand and is required to be quashed and set aside. 6. Accordingly, the ex parte impugned order dated January 31, 2025 is quashed and set aside with a direction upon the authority concerned to grant Versus Counsel for Petitioner(s) : Nishant Mishra, Parinita Gupta Counsel for Respondent(s) : A.S.G.I., Abrar Ahmad, Krishna Agarawal M/S Tasty Dairy Specialities Ltd. .....Petitioner(s) Union Of India And Another .....Respondent(s) an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law. 7. We make it clear that the petitioner shall not seeks any adjournment whatsoever on the date fixed for personal hearing. 8. With the above directions, the writ petition is disposed of. September 25, 2025 Dev WTAX No. 3014 of 2025 2 (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