Neutral Citation No. - 2025:AHC:107511-DB Court No. - 3 Case :- WRIT TAX No. - 2874 of 2025 Petitioner :- Gulshan Yadav Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Anurag Yadav,Krishna Kumar Upadhyay,Mahendra Pratap 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 petitioner and the learned Additional Chief Standing Counsel appearing on behalf of the State respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated May 24, 2025 passed by the District Excise Officer, Meerut. 3. Upon perusal of the aforesaid order, it appears that a notification dated May 16, 2025, whereby Uttar Pradesh Excise, Composite Shop (License Arrangement) Rules, 2025 have been framed, has been applied in the case of the petitioner. 4. Counsel appearing on behalf of the petitioner submits that the alleged incident took place on May 11, 2025, and accordingly, the subsequent notification dated May 16, 2025 could not have applied to the petitioner. He contends that authority concerned has not applied its mind properly and applied the aforesaid notification retrospectively without giving reason for the same. 5. Counsel appearing on behalf of the State respondents has indicated that vide aforesaid notification, the said Rules have been made effective retrospectively from April 1, 2025. 6. In our view, the above issue of whether the notification dated May 16, 2025 will apply in the case of the petitioner is required to be looked into by the authority concerned once again. 7. Accordingly, the impugned order dated May 24, 2025 is quashed and set aside with a direction upon the authority concerned to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law. The entire exercise should be completed within a period of eight weeks from date. 8. With the above directions, the writ petition is disposed of. Order Date :- 8.7.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad