HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4816 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 wherein the writ petitioner has made the following prayer : "I. Issue writ of Certiorari and any other appropriate writ, order or direction under Article 226 of the Constitution of India for quashing and setting aside the impugned Adjudication Order passed u/s 73 of the Act by the learned Assistant Commissioner, State Tax, Sector-1, Kashiram Nagar, Uttar Pradesh (Respondent No. 3) vide Reference No.: ZD0902252745546 dt. 20/02/2025 along with FORM GST DRC-07 for tax period F.Y. 2020-21 (Annexure No. 1), which is made is gross violation of the principles of natural Justice; no personal hearing in the matter was afforded to the Petitioner, adverse material has not been confronted to the Petitioner resulting in a most unfair trial." 3. Learned counsel appearing on behalf of the petitioner submits that no proper opportunity of personal hearing was granted to the petitioner while passing the impugned order under Section 73 of the UP GST Act. 4. Learned counsel appearing on behalf of respondent Income Tax Department fairly admits the above submission of learned counsel on behalf of the petitioner. 5. In light of the same, we are of the view that for the end of justice, the impugned order is quashed and set aside with a direction upon the authorities to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law. Versus Counsel for Petitioner(s) : Kedar Nath Kumar, Vishnu Kesarwani Counsel for Respondent(s) : C.S.C. M/S Aditya Construction Company .....Petitioner(s) State Of Uttar Pradesh And 2 Others .....Respondent(s) 6. With the above directions, the writ petition is disposed of. September 23, 2025 DKS WTAX No. 4816 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad