HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4350 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the impugned order dated 13.02.2025 passed by respondent no.2 under Section 73 of the UPGST Act, 2017 for the tax period April 2020 to March 2021, creating a demand of Rs.3,66,886/-. The delay has been satisfactorily explained in paragraph no.22 of the petition. 3. Accordingly, the present petition has been entertained. 4. On merits, it has been submitted that the opportunity of hearing was completely denied to the petitioner inasmuch as only the final order/impugned order has been uploaded on the portal that was not preceded by service of notice through any of the modes prescribed under Section 169(2) of the said Act. To that effect, pleadings have been made in paragraph nos.6, 7 and 8 of the petition. Copies of the screen shots have been appended to the writ petition. They clearly indicate that against the description notice words "No Records Found" are mentioned. 5. Thus, it does appear that show cause notice was not served on the petitioner before impugned order came to be passed. 6. In view of such fact, no useful purpose may be served in keeping the present petition pending or calling for a counter affidavit at this stage. It Versus Counsel for Petitioner(s) : Rishi Raj Kapoor Counsel for Respondent(s) : C.S.C. Vijay Kumar Mishra .....Petitioner(s) State of U.P. and Another .....Respondent(s) does appear that opportunity of hearing has been completely denied to the petitioner in absence of service of mandatory notice. In that regard, at present, learned Standing Counsel has not received any contrary instruction. 7. Accordingly, the present petition is allowed. The impugned order dated 13.02.2025 is set aside, subject to the petitioner depositing Rs.37,000/- within two weeks from today. The respondent no.2 shall ensure to serve a physical copy of the original show cause notice to the petitioner on or before 17.10.2025. The petitioner undertakes to file reply thereto by 14.11.2025. Thereupon the Adjudicating Authority may fix appropriate date for personal hearing of which notice may be communicated to the petitioner through regular mode. The petitioner undertakes to cooperate in the proceedings and not seek any undue or long adjournment, such that proceedings may be concluded as expeditiously as possible, preferably on or before 31 December 2025. October 9, 2025 Anurag/- WTAX No. 4350 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- ANURAG JAISWAL High Court of Judicature at Allahabad