HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3408 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the adjudication order dated 27.03.2025 passed by Deputy Commissioner, State Tax, Sector-8, Meerut under Section 122 (1)(ii) of the U.P. G.S.T. Act, 2017 for the tax period April, 2018 to March, 2019. 3. Submission is, the first notice was issued to the petitioner on 04.11.2024 fixing the date 04.12.2024. That notice was served. Petitioner sought adjournment. That is also on record. Neither proceedings were concluded on that date nor any further notice was issued to the petitioner. The assessee's dash board reflected that further notice was issued on 25.03.2025 fixing the very short date 26.03.2025 i.e. the next day. However, in the column of attachments, the words "NA" are written. Clearly no notice for such date had been issued to the petitioner. Even otherwise that notice may have been wholly inadequate inasmuch as first the petitioner was not disclosed the fate of his adjournment application. Second, the date 26.03.2025 was fixed more than three months after the last date. Thus, that date has been fixed abruptly without continuance of proceedings. Third, in light of the second point noted above, the very short date fixed in the proceeding clearly shows that no real opportunity of hearing was even attempted to be granted to the petitioner. To fix the case for the next day that too after the proceedings has suffered a hiatus for over three months, reflects poorly on the efforts made by the adjudicating authority to ensure adequate and meaningful participation by Versus Counsel for Petitioner(s) : Suyash Agarwal Counsel for Respondent(s) : C.S.C. M/S Sundar Engineering Works .....Petitioner(s) Deputy Commissioner, State Tax Sector - 08 Meerut And Another .....Respondent(s) the noticee/dealer. Whichever way we may look, the rules of natural justice have been flouted to the point that the purpose and effect of the proceedings has been diluted. 4. Accordingly, no purpose would be served in calling for a counter affidavit at this stage. The impugned order is set aside. The matter is remitted to the adjudicating authority to pass a fresh order in accordance with law. In that regard the petitioner undertakes to file his reply to the show cause notice not later than 17th October, 2025. Thereupon the adjudicating authority may fix appropriate date and communicate the same to the petitioner through regular mode and ensure that the proceedings are concluded not later than 31.03.2026. The petitioner undertakes to co-operate and participate in the proceedings without seeking any undue adjournment. 5. The writ petition is disposed off. October 6, 2025 Mohit WTAX No. 3408 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- MOHIT KUMAR KUSHWAHA High Court of Judicature at Allahabad