HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 5054 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Shri Mukesh Prasad, learned Senior Advocate assisted by Shri Utkarsh Prasad, learned counsel for petitioner and Shri Abhinandan Singh Rajput, learned Additional Chief Standing Counsel. 2. Shri Abhimaadan Singh Rajput, learned Additional Chief Standing Counsel states that certain inadvertent error do exist in the impugned order and he states that permission may be granted to respondent no. 3 to withdraw that order and pass fresh order strictly in compliance with the direction earlier issued by this Court vide order dated 24.04.2025 in Writ Tax No. 1843 of 2025 (Upendra Singh v. State of U.P. and three others). 3. While permission is being granted, a word of caution may be added that we are coming across similar orders being passed by the Excise Authorities in the same district wherein after noting the points raised in the individual show cause notices issued and the reply furnished thereto, only conclusions are being recorded without making any consideration to the issues arising from the reply furnished. Unless that consideration is offered, there is no hope of any reason developing in the order or being disclosed in the order for the conclusion that are drawn. 4. Conclusions howsoever correct in the facts of the case and the operating law may never be enough to pass the scrutiny of judicial review by this Court. 5. Therefore, it is expected that the respondent authorities shall take all Versus Counsel for Petitioner(s) : Utkarsh Prasad Counsel for Respondent(s) : C.S.C. Upendra Singh .....Petitioner(s) The State Of U.P. And 3 Others .....Respondent(s) precautions and due care in passing such orders in future- whether pertaining to this petitioner or any other citizen etc. 6. In view of the above, this petition is disposed of in terms of the statement made by learned Additional Chief Standing Counsel. 7. Fresh order may be passed within a period of one month after giving opportunity of personal hearing to the petitioner. October 10, 2025 Nadeem WTAX No. 5054 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- NADEEM AHMAD High Court of Judicature at Allahabad