HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1134 of 2022 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. 1. Heard learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State-respondents. 2. By means of present petition, the petitioner is assailing the orders dated 22.11.2021 and the order dated 8.5.2022. 3. Learned counsel for the petitioner submits that the petitioner is a proprietorship firm and is operating a marriage lawn at Yuvrajnagar, Khaga, Fatehpur. He submits that on 3.5.2018, the Deputy Commissioner, Commercial Tax, Allahabad conducted a survey of the firm of the petitioner and on the basis of survey, the petitioner was directed to get itself registered under the UPGST Act as its turnover was assessed over 20 lakh. He submits that a show cause notice was issued to the petitioner to which he has submitted specific reply and also prayed for release of seized documents in order to file better reply however the order dated 22.11.2021 without considering the material on record. Aggrieved to the said order, the petitioner preferred an appeal in which also various grounds were taken but while passing the impugned order dated 8.5.2022, the grounds taken by the petitioner in the appeal was not considered at all. 4. Per contra, learned ACSC supports the impugned order. 5. After hearing learned counsel for the parties, the Court has perused the records. 6. On perusal of the record, it shows that before the appellate authority, the Versus Counsel for Petitioner(s) : Ashish Mishra Counsel for Respondent(s) : C.S.C. M/S Virandavan Marriage Lawn .....Petitioner(s) State Of U.P. And 3 Others .....Respondent(s) petitioner has raised various grounds but the same has not been considered by the appellate court. Therefore, the matter requires re-consideration by the first appellate authority. 7. In view of above, the writ petition is partly allowed. The impugned order dated 8.5.2022 is quashed. 8. The matter is remanded to the first appellate authority, who shall decide the issue by reasoned and speaking order in accordance with law after considering all the issue raised by the petitioner as well as after affording due opportunity of hearing to the petitioner. September 16, 2025 Rahul Dwivedi/- WTAX No. 1134 of 2022 2 (Piyush Agrawal,J.) Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad