HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 5237 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Impugned order dated 17.09.2025 passed by respondent No.2 is under challenge. 2. In identical set of facts, we have disposed of writ petition being Writ Tax No. 5231 of 2025 by separate order passed today. 3. For the reason noted above, the impugned order is set aside and the matter is remitted to the respondent No. 2 to pass a fresh order after affording due opportunity of hearing to the petitioner. 4. Since reply of the petitioner has not yet been taken into account, we also permit the petitioner to file physical copy of the reply and supplementary reply, if required, to the respondent no.2 on or before 17.10.2025. On such reply being filed, the respondent No.2 shall hear the petitioner on 27.10.2025 and pass appropriate reasoned order within a period of one week therefrom. October 14, 2025 Nadeem Versus Counsel for Petitioner(s) : Suyash Agarwal Counsel for Respondent(s) : C.S.C. (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Aviraj Trading Chhakrail Po Teh Shanan .....Petitioner(s) State of U.P. and Another .....Respondent(s) Digitally signed by :- NADEEM AHMAD High Court of Judicature at Allahabad