Neutral Citation No. - 2025:AHC:93823-DB Court No. - 40 Case :- WRIT - C No. - 10815 of 2025 Petitioner :- Amit Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Pawan Kumar Counsel for Respondent :- C.S.C.,Narendra Kumar Tiwari Hon'ble Shekhar B. Saraf,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following substantial relief: "1- Issue a writ, order or direction in the nature of certiorari quashing the impugned order of recovery dated 11.01.2025 (Annexure 5) passed by respondent no.3." 3. After hearing learned counsel for the parties, it appears that authority concerned has passed the final assessment order without granting the petitioner an opportunity of hearing. 4. In light of the same, the impugned order dated 11.01.2025 is quashed and set aside with the direction upon the authority concerned to allow the petitioner to file a reply/ objection to the provisional assessment and thereafter grant an opportunity of hearing to the petitioner. Subsequent to grant of an opportunity of hearing to the petitioner, a reasoned order should be passed by the authority concerned. 5. With the above directions, the writ petition is disposed of. Order Date :- 30.5.2025 Radhika (Dr. Y.K. Srivastava,J.) (Shekhar B. Saraf,J.) Digitally signed by :- RADHIKA VISHWAKARMA High Court of Judicature at Allahabad