Neutral Citation No. - 2025:AHC:119582-DB Court No. - 3 Case :- WRIT TAX No. - 3286 of 2025 Petitioner :- M/S Chauhan Ent Udyog Respondent :- State of U.P. and Another Counsel for Petitioner :- Abhishek Shukla,Sundaram Singh 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 petitioner and Sri Ankur Agarwal, learned counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has sought for the following substantial relief: "i. Issue an appropriate writ, order or direction quashing the impugned order dated 31.08.2024 u/s 73 of the UPGST Act issued by respondent no.2 for the financial year 2019-20." 3. From perusal of the facts, it is clear that petitioner's registration was cancelled prior to issue of notice under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. 4. In light of the same, the impugned order dated August 31, 2024 is quashed and set aside. 5. The respondent authority is directed to serve the notice properly upon the petitioner, grant an opportunity to file the reply, opportunity of personal hearing, and thereafter, pass orders in accordance with law. 6. With the above directions, the writ petition is disposed of. Order Date :- 22.7.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad