HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1458 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE RAJEEV BHARTI, J. 1. Heard learned counsel appearing on behalf of the parties. 2. It appears from the perusal of the show cause notice dated 24.05.2024 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 24th June, 2024, where the date of personal hearing has been fixed on 15th June, 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 and the impugned order 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) : Anit Vishal Srivastav, Ramesh Chandra Srivastava Counsel for Respondent(s) : C.S.C. (Rajeev Bharti,J.) (Shekhar B. Saraf,J.) M/S Selexia Biotech Thru. Partner Neeraj Tripathi .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And Another .....Respondent(s) Digitally signed by :- SHRAVAN KUMAR High Court of Judicature at Allahabad, Lucknow Bench