HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1023 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J. 1. Heard Shri Manish Vaish, Advocate assisted by Shri Shreshta Rastogi, learned counsel appearing for the petitioner. and learned Standing Counsel for the respondents. 2. This petition has been filed by the petitioner with the following prayers :- "i. Issue a writ, order or direction in the nature of certiorari quashing the impugned order/recovery notice dated 24.06.2025 (Annexure-1) issued/ passed by respondent no.3, as the same has been issued in gross violation of principles of natural justice; for the recovery of irregular/unlawful demand arising out of the order dated 28/08/2024. ii. A. Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 28.08.2024 (Annexure-2) issued/ passed by respondent no.3, as the same has been passed in gross violation of principles of natural justice; No opportunity of hearing is provided to the petitioner, resulting in a most UNFAIR TRIAL. iii. Any other suitable order or direction which this Hon'ble Court may deem fit, just and proper in favour of the petitioner, looking into the facts and circumstances of the case." 3. Shri Manish Vaish at the outset state that there is a statutory remedy available to the petitioner and the petitioner wishes to go in Versus Counsel for Petitioner(s) : Manish Vaish, Aniket Kumar Counsel for Respondent(s) : C.S.C. Sahakari Ganna Vikas Samiti Ltd.Thru. Secy. Mr. Madhoo Ram .....Petitioner(s) State Of U.P. Thru. Prin. Secy. State Tax Lko. And 2 Others .....Respondent(s) appeal but his prayer is confined only with regard to adjustment of confiscated 25% I.T.C. pre deposited money with the respondent, that is due to the petitioner. 4. Accordingly, this petition is disposed of with liberty to the petitioner to approach the appropriate forum by way of filing appeal alongwith application for adjustment of 25% I.T.C. pre deposited money which is confiscated with respondent/department, if permissible under the law. If such an application is moved, the same shall be considered and decided by the appellate authority, within two weeks. September 26, 2025 Shukla WTAX No. 1023 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- ASHUTOSH KUMAR SHUKLA High Court of Judicature at Allahabad, Lucknow Bench