HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1623 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J. 1. Heard Shri Aayush Pankaj Tiwari, 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 21.06.2024, where the date of personal hearing has been fixed on 19.06.2024, 2 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 22.05.2024 and the impugned order dated 12.08.2024 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 19, 2025 Anurag Versus Counsel for Petitioner(s) : Aayush Pankaj Tiwari, Durga Prasad Dubey, Hritik Dwivedi, Peeyush Pankaj Counsel for Respondent(s) : C.S.C. (Manjive Shukla,J.) (Shekhar B. Saraf,J.) Divyan Infra Junction Private Limited Thru. Authorised Signatory Vivek Kumar Upadhyay .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 2 Others .....Respondent(s) Digitally signed by :- ANURAG SINGH High Court of Judicature at Allahabad, Lucknow Bench