2025 (10) TMI 486

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.... and show cause notice dated 27.02.2025 and 28.11.2024 (April 2020 and March 2021) issued by the Deputy Commissioner, State Tax Jurisdiction Aligarh Sector-5 Aligarh (A) Aligarh Uttar Pradesh i.e., the respondent no.2, under section 73 of the State Goods & Service Tax Act (Annexure Nos. 5 and 2 to the writ petition, respectively)." 3. It transpires that petitioner was visited with a show cause notice dated 28.11.2024 fixing the date for reply on 28.12.2024 and date for personal hearing as 06.01.2025. Though the petitioner filed a reply on 17.12.2024, it did not appear before the adjudicating authority on 06.01.2025. On his part the adjudicating authority did not pass any order on the date fixed and did not fix any further date in the pro....

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....y has also been furnished by the noticee, the order must contain reasons to deal with the objections contained in such reply. Third, where the order is not passed on the date communicated to the noticee, a further notice for the next date of hearing must be issued before a valid order may be passed. 8. In the present case, those settled principles have not been followed. Neither reasons appear to have been assigned to deal with the objections raised by the petitioner nor any further notice was issued to the petitioner for the date 27.02.2025. 9. At the same time, we also cannot overlook the fact that the petitioner had due notice of the date fixed i.e. 06.01.2025, inasmuch as that date was communicated to him vide show cause notice da....