Heard Sri Navin Sinha, leaned senior advocate assisted by Sri Nishant Mishra, learned counsel for the petitioner and Sri B.P. Singh Kachhwaha, learned standing counsel for the State-respondents.

This writ petition has been filed praying for the following relief:

“A. Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 27.11.2021 (Annexure-1) passed by respondent no.3 in gross violation of principles of natural justice.”

Briefly stated, facts of the present case are that the respondent No.3 had issued an undated notice under Section 73(1) of the C.G.S.T/ U.P.G.S.T. Act, 2017, which is stated in the impugned order to have been issued on 20.10.2021. Aggrieved with the said notice, the petitioner filed Writ Tax No.933 of 2021, which was disposed off by order dated 18.11.2021 making observations that in the event of petitioner No.2 (the petitioner in the present petition) participating in the proceedings and filing its objections, the respondent No.2 shall make an independent application of mind to the material on record and objections of the petitioner and pass appropriate and reasoned order. A further observation made was that the officer issuing the notice may take care in future in wording such show cause notices appropriately. During pendency of the aforesaid Writ Tax No.933 of 2021, the petitioner moved an adjournment application dated 26.10.2021 and on that application, the case was adjourned without fixing a date. However, subsequently on 16.11.2021, the petitioner received a communication that the date has been fixed for 25.11.2021. Since the counsel for the petitioner showed his inability to come from Meerut on the date fixed, therefore, the petitioner immediately on the same day, moved an adjournment application dated 16.11.2021 for fixing the case on some other date after 15 days. The adjournment applications have not been disbelieved by the respondent No.3 while rejecting that application by the impugned order dated 27.11.2021. In any case, in view of the order dated 18.11.2021 passed in Writ Tax No.933 of 2021 and also in view of the application of the petitioner dated 16.11.2021, the respondent No.3 should have granted a reasonable time to the petitioner to submit his reply to the show cause notice. Thus, non-compliance of principles of natural justice renders the impugned order to be unsustainable.

For the reasons afore-stated, the impugned order dated 27.11.2021 under Section 73(9) of the C.G.S.T/U.P.G.S.T. Act, 2017 passed by the respondent No.3, is hereby quashed. The matter is remitted back to the respondent No.3 to pass an order afresh in accordance with law, expeditiously preferably within two months from the date of submission of a copy of this order. The petitioner is also directed to submit his reply within three weeks from today before the respondent No.3 along with a copy of this order.

The writ petition is disposed of.