HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4863 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Ravindra Kumar Rastogi, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned counsel for the revenue and perused the record. 2. The present writ petition has been filed challenging the Adjudication Order dated 27.12.2024 passed under Section 74 of the U.P.G.S.T. Act passed by respondent no.2 creating a demand of tax of Rs.56,70,638/- for the FY 2022-23. 3. Submissions have been advanced as have already been considered in large number of similar petitions. Primarily, we have considered and dealt with the same in Writ Tax No. 3964 of 2025 (M/s Riya Construction vs State of U.P. & 3 Ors, Neutral Citation No. - 2025:AHC:179271-DB, dated 09.10.2025. In addition, it has been submitted that the sole proprietor late Rakesh Kumar Sahu died on 05.4.2024 i.e. six months before the issuance of the show cause notice dated 24.10.2024. Though, that fact had been communicated to the respondent authorities, notice was not served on the legal heirs of the deceased. Thus, the proceedings have remained wholly ex parte. 4. Facts being similar, writ petition is allowed and the impugned order is set aside, with the following directions: (i) Subject to the petitioner filing a copy of this order before respondent No. 2 within a month, the Adjudicating Authority shall issue fresh notice Versus Counsel for Petitioner(s) : Divya Prakash Tripathi, Tanmay Sadh Counsel for Respondent(s) : C.S.C. Aman Sahu .....Petitioner(s) State of U.P. and Another .....Respondent(s) to the legal heirs of the deceased proprietor together with copies of Relied Upon Documents ('RUDs' in short) within a period of two weeks from the date of compliance shown by the petitioner. (ii) Petitioner shall file reply, if any, within a further period of four weeks therefrom. (iii) Thereupon the respondent No.2 shall fix appropriate date for hearing and communicate the same to the petitioner in the manner prescribed by law with at least two weeks' advance notice. (iv) Petitioner undertakes to cooperate and participate in the proceedings and not seek any undue or long adjournment. 5. It is expected that the proceedings thus remitted would be concluded within six months from the date of first compliance made by the petitioner. October 15, 2025 Faraz WTAX No. 4863 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- FARAZ AHMAD High Court of Judicature at Allahabad