HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4774 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Shri Rajiv Sisodia, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Challenge has been raised to the impugned order dated 29.08.2025 passed by respondent no.2 under Section 34(1)(a)(b) of the United Provinces Excise Act, 1910. 3. Submission is, the petitioner could not appear on the date fixed as he remained in jail from 07.08.2025 to 29.08.2025. He was enlarged on bail on 30.08.2025. 4. Thus, the petitioner claims that his right of hearing came to be taken away for no deliberate action on his part. 5. Learned Standing Counsel has raised preliminary objection. However, it could not be denied that the impugned order has been passed while the petitioner was in jail. Purely in the interest of justice, interference is being offered in these facts. 6. Once it is undisputed that the petitioner was in jail on the date of hearing and the impugned order passed on 29.08.2025 i.e. one day prior to the petitioner being enlarged on bail, it has to be acknowledged that effectively opportunity of personal hearing was declined to the petitioner. 7. Accordingly, the impugned order is set aside. Subject to the petitioner filing a copy of this order before the respondent no.2 within a period of Versus Counsel for Petitioner(s) : Rajiv Sisodia, Shashank Dwivedi Counsel for Respondent(s) : C.S.C. Moolchand .....Petitioner(s) State of U.P. and Another .....Respondent(s) two weeks, the said respondent may fix short date of hearing and pass appropriate reasoned order without being prejudiced by any order that may have been made in the impugned order. Such exercise may be completed on or before 31.12.2025. 8. With the aforesaid observation, present petition stands disposed of. October 13, 2025 Prakhar WTAX No. 4774 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- PRAKHAR SRIVASTAVA High Court of Judicature at Allahabad