Neutral Citation No. - 2025:AHC:115061-DB Court No. - 3 Case :- WRIT TAX No. - 2717 of 2025 Petitioner :- Neha Sahni Mrs Neha Malhotra Respondent :- Commissioner Of Commercial Tax Up Lucknow And 2 Others Counsel for Petitioner :- Puneet Arun Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the parties. 2. In the present writ petition following prayers have been made by the petitioner:- "(i) Issue a suitable writ, order or direction in the nature of certiorari quashing the orders dated 09.04.2024 & 10.04.2024 [Annexure No.1] passed under Section 73 of the Act by the Respondent no.2; (ii). Issue a suitable writ, order or direction in the of certiorari quashing the order no.2023 dated 07.2025 [Annexure No.7] passed by the Respondent no.3; (iii). Issue any other suitable writ, order or direction in favour of the Petitioner as this Hon'ble Court may deem fit and proper under the facts and circumstances of the case. (iv). Award the cost of the petition to the petitioner." 3. In the present case the registration of the petitioner was cancelled on January 21, 2021. Subsequently, a show cause notice was issued by the department by uploading the same on December 26, 2023. No other mode of service was utilized by the department. 4. In light of the same, it is clear that the show cause notice was never served upon the petitioner and the subsequent orders passed, are accordingly, in violation of principles of natural justice. 5. Accordingly, the orders dated April 9, 2024 and April 10, 2024 alongwith recovery order no.203 dated May 5, 2025 are quashed and set aside with liberty granted to the respondent proceed in accordance with law. Consequential reliefs to follow. 6. In the event any amount has been deducted by the respondent authorities in view of the recovery notice, the petitioner shall be at liberty to apply for the refund of the same by moving an appropriate application before the authority concerned in accordance with law. If such an application is moved, the authority concerned is directed to pass a reasoned order on the same within a period of four weeks from the date of filing of said application. 7. With the above directions, the writ petition is disposed of. Order Date :- 16.7.2025 Dev (Praveen Kumar Giri J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad