HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1612 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, 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 24.10.2024, where the date of personal hearing has been fixed on 10.01.2024, 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 16, 2025 akhilesh/- Versus Counsel for Petitioner(s) : Gaurav Singh, Sachin Kumar, Shailesh Sachan Counsel for Respondent(s) : C.S.C. (Manjive Shukla,J.) (Shekhar B. Saraf,J.) M/S Ss-Mart Retail Llp Thru. Representative Rajeev Kumar Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. State Tax Lko. And Another .....Respondent(s) Digitally signed by :- AKHILESHWAR KUMAR High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- AKHILESHWAR KUMAR High Court of Judicature at Allahabad, Lucknow Bench