Neutral Citation No. - 2025:AHC:128585-DB Court No. - 29 Case :- WRIT TAX No. - 3544 of 2025 Petitioner :- M/S Vimla Enterprises Respondent :- State Of Uttar Pradesh And Another Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Mahesh Chandra Tripathi,J. Hon'ble Prashant Kumar,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents. 2. This writ petition has been filed by the petitioner aggrieved of the impugned ex-parte demand order and show cause notice dated 30.08.2024 and 21.05.2024 (April 2019 to March 2020) issued by respondent no. 2 under Section 73 of the State Goods & Service Tax Act (Annexure Nos. 5 & 3 to the writ petition, respectively). 3. Learned counsel for the petitioner submits that in identical facts and circumstances, a Co-ordinate Bench had passed a detailed order on 4.3.2024 in WRIT TAX No. - 303 of 2024 (Mahaveer Trading Company v. Deputy Commissioner State Tax And Another), whereby, writ petition was allowed on the strength of (violation of ) Section 75(4) of the Act which provides, "An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.". The operative part of the order dated 4.3.2024 reads as below: "11. In view of the facts noted above, before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee chooses to waive that right, occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-parte. Also, another situation may exist where even after grant of such opportunity of personal hearing, the noticee fails to avail the same. Leaving such situations apart, we cannot allow a practice to arise or exist where opportunity of personal hearing may be denied to a person facing adjudication proceedings. 12. Thus, the impugned order cannot be sustained in the eyes of law. It has been passed in gross violation of fundamental principles of natural justice. The self imposed bar of alternative remedy cannot be applied in such facts. If applied, it would be of no real use. In fact, it would be counter productive to the interest of justice. Here, it may be noted, the appeal authority does not have the authority to remand the proceedings. 13. Accordingly, the writ petition succeeds and is allowed. The impugned order dated 9.11.2023 passed by the respondent no.1 - Deputy Commissioner, State Tax, Ghaziabad is, hereby, set-aside. 14. The matter is remitted to the respondent no.1 - Deputy Commissioner, State Tax, Ghaziabad to pass a fresh order, in accordance with law, after affording due opportunity of hearing to the petitioner. 15. While, we proposed to impose heavy costs for the conduct offered by the respondent no.1, we have been assured by the learned Additional Chief Standing Counsel, such occurrences will not be repeated in future. 16. Accordingly, we direct the Commissioner, Commercial Tax, Uttar Pradesh to undertake remedial measures including providing for disciplinary proceedings against erring officials, where fundamental principles of natural justice may be violated by the adjudicating authorities, without justifiable reason. " 4. Learned counsel for the petitioner states that the instant matter is squarely covered with the aforesaid judgment and the writ petition may also be allowed in the light of Mahaveer Trading Company (supra). 5. So far as the factual and legal aspect of the matter, the same is not disputed by learned Standing Counsel. 6. Having regard to the facts of the case and the submissions made, the instant petition is allowed in terms of Mahaveer Trading Company (supra). The order dated 30.8.2024 is set aside. The matter is remitted to the respondent no. 2 to pass a fresh order, in accordance with law, after affording due opportunity of hearing to the petitioner. Order Date :- 31.7.2025 A.K.Srivastava Digitally signed by :- ARUN KUMAR SRIVASTAVA High Court of Judicature at Allahabad