M/S Kajal Jewellers Office Thru. Proprietor Dileep Kumar Rastogi vs. State Of U.P. Thru. Prin. Secy. State Tax And 2 Others

Supplementary affidavit filed by the petitioner today in court is taken on record.

Heard learned Counsel for the petitioner and learned Standing Counsel.

The present writ petition has been filed with the following prayer: "(I) issue a writ, order or direction in the nature of certiorari to set aside the appellate order dated 01.09.2025 passed in Appeal No. AD090525066344W/25 Under Section 107 of The Central / State Goods and Services Tax Act, 2017 passed by respondent No. 2 as well as the order dated 19.02.2025 passed Under Section 73 of Central / State Goods and Services Tax Act, 2017 and notice dated 27.11.2024 by respondent no. - 3 (contained as Annexure No. 1, 2 & 3) in the interest of justice."

The submission of the Counsel for the petitioner is that at the appellate stage, the appellant has given an adjournment application, which was rejected and without hearing the appellant, the orders impugned has been passed.

Considering the fact that the orders for adjournment was rejected on the same day, the appellant ought to have been given an opportunity of hearing, which has not been given, thus, on the sole ground of there being no opportunity of hearing, the appellate order dated 01.09.2025 is Versus Counsel for Petitioner(s) : Prabhakar Pandey, Sudhir Kumar Counsel for Respondent(s) : C.S.C. M/S Kajal Jewellers Office Thru. Proprietor Dileep Kumar Rastogi .....Petitioner(s) State Of U.P. Thru. Prin. Secy. State Tax And 2 Others .....Respondent(s)

The writ petition is allowed.

The matter is remanded to the appellate authority to pass fresh order after providing opportunity of hearing to the petitioner. September 26, 2025 akverma WTAX No. 1015 of 2025 2 (Pankaj Bhatia,J.) ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench