HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 841 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J. 1. Heard the learned counsel for the petitioner. 2. This petition has been filed by the petitioner for the following prayers:- "i) Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 14/04/2024 (Annexure No.4) passed by the Opp. Party No.2. ii) Issue writ order or direction in the nature of certiorari quashing the order dated 14/04/2024 (Annexure No.4) passed by the Opp. Party No.2 as the same has been passed in gross violation of principles of natural justice without giving mandatory personal hearing to the petitioner as provided in Section 75(4) of the Act. iii) Issue any other writ, order or direction as this Hon'ble Court may deem just, fit and proper in the facts and circumstances of the case, in the interest of justice. iv) Award the costs of the petition to the petitioner." 3. A preliminary objection has been raised by the learned Standing Counsel regarding the maintainability of the petition as the petitioner is a partnership firm and it could have come through its partner. Versus Counsel for Petitioner(s) : Satish Kumar Pandey Counsel for Respondent(s) : C.S.C. M/S Shristi Tech Fab Manufactures Thru. Legal Representative Rajeev Kumar Pandey .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And Another .....Respondent(s) 4. This writ petition is dismissed as withdrawn with liberty to the petitioner to file a fresh petition. September 1, 2025 N.PAL WTAX No. 841 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- NARESH PAL High Court of Judicature at Allahabad, Lucknow Bench