HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1176 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 29th January, 2025, where the date of personal hearing has been fixed on 27th January, 2025 two 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) : Katyayan Mishra, Anuj Pandey Counsel for Respondent(s) : C.S.C. (Prashant Kumar,J.) (Shekhar B. Saraf,J.) M/S Samrat Infra Estate Pvt Ltd.Thru. Partner Shri Rama Shankar Dubey .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of Commercial Tax Lko. And 2 Others .....Respondent(s) Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench