HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1456 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE RAJEEV BHARTI, J. 1. Heard Shri Devanand Pandey, learned counsel appearing on behalf of the petitioner and learned Standing Counsel appearing on behalf of the State. 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 13th February, 2024, where the date of personal hearing has been fixed on 23rd January, 2024, 39 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 dated 13.01.2024 and the impugned order dated 26.04.2024 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 10, 2025 Shravan Versus Counsel for Petitioner(s) : Devanand Pandey, Devki Nandan Counsel for Respondent(s) : C.S.C. (Rajeev Bharti,J.) (Shekhar B. Saraf,J.) M/S Archita Tour And Travels Thru. Proprietor .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko And Another .....Respondent(s) Digitally signed by :- SHRAVAN KUMAR High Court of Judicature at Allahabad, Lucknow Bench