HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1545 of 2025 Court No. - 8 HON'BLE MANISH 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 27th February, 2024, where the date of personal hearing has been fixed on 15th February, 2024, 11 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. December 15, 2025 Nitesh Versus Counsel for Petitioner(s) : Anand Dubey, Utkarsh Misra Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S Bhagwan Dass Anshul Kumar Thru. Proprietor Kanchan Agarwal .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration And 3 Others .....Respondent(s) Digitally signed by :- NITESH KUMAR TEWARY High Court of Judicature at Allahabad, Lucknow Bench