HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1178 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRASHANT KUMAR, J. 1. Heard learned counsel appearing on behalf of the parties. 2. It appears from the perusal of the show cause notice that the date of filing of the reply is subsequent to the date of hearing in the order. It is to be noted that the date of filing the reply is 18th January, 2024, where the date of personal hearing has been fixed on 1st January, 2024 17 days prior to the date of filing of reply. 3. In light of the same, we are of the view that the show cause notice itself is bad and any proceedings that had been initiated on the said basis cannot be allowed to stand in law. 4. Accordingly, the show cause notice and the impugned order are quashed and set aside with liberty granted to the respondent authorities to issue a fresh show cause notice to the petitioner and thereafter proceed in accordance with law. 5. With the above directions, the writ petition is disposed of. November 10, 2025 Ashutosh Versus Counsel for Petitioner(s) : Utkarsh Misra, Abhishek, Pranvesh Awasthi Counsel for Respondent(s) : C.S.C. (Prashant Kumar,J.) (Shekhar B. Saraf,J.) M/S Atul Enterprises,Lahour Ganj Daliganj Lucknow Thru. Its Proprietor Nivedita Mishra .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 2 Others .....Respondent(s) 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