HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3861 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. This is a writ petition under Article 226 of the Constitution of India filed by petitioner with the following prayers:- "(i) Issue writ, order or direction in the nature of Certiorari quashing the impugned penalty order passed under Section 73 of the UPGST/CGST Act, 2017 dated 10/12/2023 passed by respondent no.1 (Annexure No.1 to the writ petition); (ii) Issue any other suitable writ, order or direction as this Hon'ble Court may deem fit and proper in the circumstances of the case in the facts and circumstances of the case;" 3. In the present case, the impugned order was passed after cancellation of registration of the petitioner. 4. In light of the same, we are of the view that the show cause notice and the order were passed after cancellation of registration of the petitioner. 5. In light of the same, the impugned order dated 10.12.2023 is quashed and set aside. 6. The petitioner is directed to file its reply to the show cause notice within a period of four weeks. Once the said reply is filed, a personal hearing should be granted to the petitioner and thereafter a reasoned order Versus Counsel for Petitioner(s) : Pooja Talwar Counsel for Respondent(s) : C.S.C. M/S Maa Gayatri Steel Works .....Petitioner(s) State of U.P. and Another .....Respondent(s) be passed in accordance with law. 7. With the above directions, the writ petition is disposed of. September 11, 2025 DKS WTAX No. 3861 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad