Neutral Citation No. - 2025:AHC:56459-DB Chief Justice's Court Case :- WRIT TAX No. - 1661 of 2025 Petitioner :- Vipin Kumar Sharma Respondent :- Excise Commissioner U.P. at Prayagraj and 3 others Counsel for Petitioner :- Sunil Kumar Counsel for Respondent :- C.S.C., Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against order dated 08.04.2025 (Annexure-1) whereby the composite shop of the petitioner under the Excise Act has been ordered to be sealed. 2. Submissions have been made that through e-lottery, the petitioner was allotted composite shop Siyana-A, the petitioner started operating the shop with effect from 01.04.2025 when it was required by the respondents to shift the shop and a notice dated 03.04.2025 in this regard was issued to the petitioner inter alia indicating that the shop should have been located at 'Chandpur Chungi Siyana Se Bugrasi Adda Tak', whereas the same has been located beyond the said identified location. 3. The petitioner filed a reply inter alia indicating that in the advertisement issued, the location was indicated as Municipal Limit, Siyana, District Bulandshahr and the shop is located within the said area only. Some further allegations were made pertaining to the wrongdoing on part of the Excise Inspector etc. However, by order dated 08.04.2025, the shop of the petitioner has been ordered to be sealed being operated beyond the sanctioned location. 4. Counsel for the petitioner made submissions that the order dated 08.04.2025 is wholly non-speaking, inasmuch as the plea raised by the petitioner regarding the location advertised and the fact that the same was required to be located at the alleged area was never indicated, has not at all been dealt with by the authority and therefore, the order impugned deserves to be quashed and set aside. 5. Learned Standing Counsel attempted to support the submissions from the instructions produced, however, it is not disputed that the order dated 08.04.2025 does not deal with the submissions made by the petitioner in reply to the notice. 6. In view of the fact that the order dated 08.04.2025 does not deal with any of the issues raised by the petitioner in reply to the notice and by reiterating the allegations made in the notice, the order impugned has been passed, the same cannot be sustained. 7. Consequently, the petition is allowed. The order dated 08.04.2025 is quashed and set aside. 8. The matter is remanded back to the District Magistrate/Licensing Authority, Bulandshahr to decide the notice dated 03.04.2025 after taking into consideration the reply filed by the petitioner and after providing an opportunity of hearing to the petitioner. 9. Needful would be done by the District Magistrate by 19.04.2025. Order Date :- 17.4.2025 AHA/Sazia (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- AFZAL HUSAIN ABBASI High Court of Judicature at Allahabad