Neutral Citation No. - 2025:AHC:39267-DB Court No. - 40 Case :- WRIT TAX No. - 1109 of 2025 Petitioner :- Ashok Arora (Deceased) Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Kshitij Shailendra,J. 1. Heard learned counsel for the parties. 2. The present petition has been filed claiming following reliefs:- "a. Issue a writ, order or direction in the nature of certiorari to set aside and quash the impugned order dated 25.04.2024 passed under section 73(9) by the respondent no.2. b. Issue a writ, order or direction in the nature of certiorari to set aside and quash the impugned show cause notice dated 13.12.2023 passed under Section 73(9) by the respondent no.2." 3. Upon perusal of the record it is clear that the impugned show cause notice was issued on a dead person. This knowledge of the person having died was known to the Department when the petitioner had communicated the same on 27th July, 2022 to the Department. 4. In light of the same, the entire proceedings including the show cause notice dated 13.12.2023 and the impugned order dated 25.04.2024 are quashed and set aside. 5. The writ petition is allowed. Order Date :- 19.3.2025 AKShukla/- (Kshitij Shailendra, J.) (Shekhar B. Saraf, J.) Digitally signed by :- ANIL KUMAR SHUKLA High Court of Judicature at Allahabad