Neutral Citation No. - 2025:AHC-LKO:3930 Court No. - 7 Case :- WRIT TAX No. - 14 of 2024 Petitioner :- Sunil Kumar Gupta Respondent :- State Of U.P. Thru. Addl. Chief Secy., State Tax, Lucknow And Others Counsel for Petitioner :- Rajeev Kumar Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Rejoinder affidavit filed today in the Court is taken on record. 2. The present petition has been filed by the petitioner challenging the appellate order dated 15.09.2015. 3. The submission of learned counsel for the petitioner is that the appeal was preferred by the petitioner and initially the same was cognizable before the State Government. However, subsequently, the files were transferred to the Commissioner and no notice was received by the petitioner with regard to the transfer of the appellate file, as such, he could not appear an order came to be passed dismissing the appeal on the basis of perusal of the documents. 4. Prima facie, as per the order, the petitioner was not granted hearing. Thus, on the said limited question, the appellate order dated 15.09.2015 and consequent recovery order are quashed. 5. The matter is remanded to the appellate authority to pass a fresh order on the appeal in accordance with law after giving full opportunity of hearing to the petitioner. 6. The petitioner shall appear before the appellate authority along with a certified copy of this order on 5th February, 2025. In case, if the petitioner does not appear as directed, the impugned orders shall stand revived automatically. 7. The writ petition is disposed of in above terms. Order Date :- 21.1.2025 Ashutosh Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench