Neutral Citation No. - 2025:AHC:41294-DB Court No. - 40 Case :- WRIT TAX No. - 1162 of 2025 Petitioner :- M/S Lari Almira House Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Aloke Kumar 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 instant petition has been preferred with the following main relief:- "(i). Issue a suitable writ, order or direction in the nature of certiorari quashing the ex-parte order dated 04.02.2025 passed by the respondent no.3 [Annexure no.1 to the writ petition] under Section 74 of the Act for the tax period 2017-18." 3. In the earlier round of litigation, by order dated 12.04.2023, the learned Single Judge of this Court had directed the Adjudicating Authority to pass fresh order after supplying copy of SIB report and after granting opportunity of hearing. 4. Counsel for the petitioner submits that the SIB report was never supplied to him and inspite of the same, ex-parte order was passed against him. 5. In light of the same, the impugned order dated 04.02.2025 is quashed and set aside with the direction upon the Authorities concerned to supply the SIB report immediately within a period of seven days from today. After the SIB report is supplied, an opportunity of hearing may be granted to all concerned and de novo order may be passed. 6. With the aforesaid directions, the instant petition is disposed of. Order Date :- 21.3.2025 Jyotsana (Kshitij Shailendra, J.) (Shekhar B. Saraf, J.) Digitally signed by :- JYOTSANA SINGH High Court of Judicature at Allahabad