HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3843 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard learned counsel appearing on behalf of the parties. 2. In the present writ petition following prayers have been made by the petitioner:- "A- Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 27.02.2025 passed by Respondent No.2 under Section 74 of the UPGST Act (Annexure No.1). B- Issue any other writ, order or direction, which this Hon'ble Court may deem fit in facts and circumstances of the case; C- Award costs of the petition to the Petitioner." 3. The petitioner has explained the reasons for not being able to attend the personal hearing and had sought adjournment from the respondent authorities. However, respondent authorities without granting further opportunity to the petitioner had passed the ex parte impugned order. 4. In light of the above, we are of the view that the impugned order is required to be quashed and set aside. Accordingly, the impugned order dated February 27, 2025 is quashed and set aside with a direction upon the respondent authorities to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law. 5. With the above directions, the writ petition is disposed of. September 18, 2025 Dev Versus Counsel for Petitioner(s) : Divya Prakash Tripathi, Tanmay Sadh Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) M/S Sai Nath Metals .....Petitioner(s) State of U.P. and Another .....Respondent(s) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad