HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT - C No. - 9623 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRASHANT KUMAR, J. 1. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner assails the recovery citation dated 05.06.2025 issued by the respondent No.4. 2. Learned counsel appearing on behalf of the respondents No.2 and 3 submits that a final assessment ex-parte order was passed on 23.08.2023. 3. Upon perusal of the documents, we are of the view that an opportunity of hearing should have been granted to the petitioner before the final assessment was carried out. 4. In light of the same, the impugned recovery citation dated 05.06.2025 and the final assessment order dated 23.08.2023 are quashed and set aside, with a direction to the authority concerned to grant the petitioner an opportunity of hearing and an opportunity to file a reply. 5. We make it clear that the petitioner shall not seek any adjournment with regard to the personal hearing granted to him. Once the hearing is completed, a reasoned order with regard to the final assessment shall be passed by the Versus Counsel for Petitioner(s) : Anurag Singh Counsel for Respondent(s) : C.S.C., Manish Jauhari Shyamkaran Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Energy Lko. And 3 Others .....Respondent(s) authority concerned within a period of four weeks and the same shall be communicated to the petitioner. 6. With the above direction, the writ petition is disposed of. October 7, 2025 cks/- WRIC No. 9623 of 2025 2 (Prashant Kumar,J.) (Shekhar B. Saraf,J.) Digitally signed by :- CHANDRA KANT SINGH High Court of Judicature at Allahabad, Lucknow Bench