HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 863 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 and the learned Standing Counsel who appears on behalf of the State-respondent nos.2 and 3. 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 to quash the impugned order dated 18.03.2017 passed Under Section 28(2)(i) of Value Added Tax (VAT) for the assessment of value added tax year 2013-14 passed by respondent no. 3 (contained as Annexure No. 1) in the interest of justice. ii) issue a writ, order or direction in the nature of mandamus commanding the Opposite Party No. 3 to decide the representation dated 22.08.2025 of petitioner within stipulated period of time as this Hon'ble Court may deem fit (contained as Annexure No. 4) in the interest of justice. iii) Issue writ, order or direction which this Hon'ble Court may deem fit, just and proper in the circumstances of the case may also be passed, in favour of the petitioner. & (iv) allow the writ petition of the petitioner with costs." 3. It is the case of the petitioner that it is a registered Firm engaged in the business of Bricks and Cement and related materials since 2012- Versus Counsel for Petitioner(s) : Himanshu Nag Counsel for Respondent(s) : A.S.G.I., C.S.C. M/S R.N.Enterprises Thru.Proprietor Rudra Prakash Singh .....Petitioner(s) Union Of India Thru. Secy. Ministry Of Finance New Delhi. And 2 Others .....Respondent(s) 2013. His firm became unprofitable and he closed down the Firm on 20.02.2020. The petitioner received an order dated 18.03.2017 raising a demand of Rs.5,78,600/-. The petitioner disputing such demand as filed does not writ petition, it has been submitted that the petitioner has received similar nature of orders on 23.03.2019, 23.02.2020 and 23.03.2021 and he has approached the Respondent no.3 to settle the dispute but till date no settlement has occurred. 4. Hence this petition has been filed with the aforesaid prayers. 5. Learned Standing Counsel has produced before this Court instructions sent by State Taxation Officer, Khand-12, State Tax, Lucknow, wherein it has been stated that initially an order was passed on 18.03.2017 under Section 28(2)(ii) of the VAT Act against the petitioner's firm M/s R.N. Enterprises. The petitioner has moved an application under Section 32 alleging that the order dated 18.03.2017 has been issued ex-parte. The case of the petitioner was reopened on 05.10.2024 and notice was issued on 10.12.2024 fixing a date on 16.12.2024. The petitioner did not appear on 16.12.2024. The petitioner has been sent notices repeatedly on 24.07.2025 fixing date of 30.07.2025, the petitioner has not appeared. On 30.07.2025 notice was affixed on petitioner's place of business but the petitioner has failed to appear. The case when reopened under Section 32 of the VAT Act, 2008, has to be decided latest by 31.03.2026 because the petitioner is not cooperating in the hearing of the case, the matter cannot be decided by the Assessment Officer, in case, the matter is decided by the Assessment Officer against the petitioner, then the petitioner has right of Appeal before the Commissioner and another opportunity to file a Second Appeal before the Tribunal. 6. The writ petition is disposed of with a direction to the petitioner to approach the Rajya Kar Adhikari, Khand-12, Lucknow, in pursuance of repeated notices sent to him so that his case may be decided by the Taxation Officer, in accordance with law. September 3, 2025 N.PAL WTAX No. 863 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- NARESH PAL High Court of Judicature at Allahabad, Lucknow Bench