HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2531 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the State- respondents. 2. To the extent, it is undisputed that the impugned order dated 04.11.2025 passed under Section 73 of the UP GST Act, 2017 for the period July 2017 to March 2018 has been passed on the date of issuance of notice itself being inescapable conclusion arises with the first requirement of principle of natural justice has been completely violated. To the extent, facts are clear from a bare perusal of the record - clearly indicating that the date fixed for furnishing reply is 04.11.2025 and no date was provided for personal hearing. That column has been marked as 'NA'. Yet, the impugned order has been passed on that date itself. 3. The present writ petition is disposed of on the following terms : (i) The impugned order dated 04.11.2025 is set aside and the matter is remitted to the adjudicating authority to pass a fresh order. (ii) For that purpose, the Adjudicating Authority may issue to the Versus Counsel for Petitioner(s) : Rishi Raj Kapoor Counsel for Respondent(s) : C.S.C. M/S Al-Safa Industries Private Limited .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) petitioner, a fresh copy of the original Show-Cause notice together with copies of RUDs and a list of non-RUDs. That compliance may be made within a period of two weeks from today. (iii) Upon receipt of such communication, the petitioner may apply to the Adjudicating Authority - to be supplied any other document including copies of non-RUDs, within a further period of one week therefrom. (iv) Subject to such compliance, the application moved by the petitioner may be considered by the Adjudicating Authority within a further period of one week. Copies of all other documents to be supplied to the petitioner may be made available within that time. If copy of any document or non-RUD, is to be declined, adequate reasons may be communicated to the petitioner, within that time. (v) Thereafter, the Adjudicating Authority may fix appropriate date in the proceeding with atleast 15 days advance notice. The petitioner undertakes to cooperate in the proceedings and not seek any undue or long adjournment. (vi) At that stage, if the revenue seeks to rely on statement of any person, recorded during investigation etc., the same would necessarily be made available to the petitioner on the date fixed in the proceedings. On that date itself, the petitioner may apply for opportunity to cross-examine any witness being relied by the revenue. (vii) Wherever the revenue seeks to rely on adverse statement made against the petitioner, normally opportunity of cross-examination, if prayed for, may be allowed to the petitioner. If such opportunity is to be declined, adequate reasons for the same may be communicated to the WTAX No. 2531 of 2026 2 petitioner within a week of its application. (viii) Accordingly, the proceedings may continue such that the same may be concluded within a period of six months from today, after affording due opportunity of personal hearing to the petitioner. May 14, 2026 Abhilash WTAX No. 2531 of 2026 3 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad