Neutral Citation No. - 2025:AHC:32082-DB Court No. - 40 Case :- WRIT TAX No. - 1077 of 2024 Petitioner :- M/S Digital Enterprises Respondent :- Principal Commissioner Of Customs And Another Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- Gaurav Mahajan Hon'ble Shekhar B. Saraf,J. Hon'ble Manjive Shukla,J. 1. Heard Sri Praveen Kumar, learned counsel appearing on behalf of the petitioner and Sri Krishna Agarwal, learned counsel holding brief of Sri Gaurav Mahajan, learned counsel appearing on behalf of the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is seeking following substantial reliefs: "i) issue a writ, order or direction in the nature of certiorari quashing the impugned order/communication dated July 3, 2024 issued by the respondent No.2 (Annexure No.5 to this writ petition). ii) issue a writ, order or direction in the nature of mandamus commanding the respondent authorities to grant proper and reasonable time to file reply to the show cause notice being SCN No.04/ADC/Noida/CUS/2024-25 dated 24.05.2024 and to further grant opportunity of personal hearing after filing of the reply to the show cause notice." 3. Upon hearing counsel appearing on behalf of the parties, we are of the view that the respondent authorities should proceed expeditiously with the conclusion of proceedings initiated under the show cause notice. 4. Accordingly, March 25, 2025 is fixed for hearing of the impugned show cause notice at 11.00 AM before the respondent No.2/Additional Commissioner, NOIDA Customs Commissionerate, Concor Complex, Greater NOIDA, District Gautam Budh Nagar. The petitioner is directed to appear on the said date and time before the authority concerned. 5. In the meanwhile, the petitioner is directed to file its reply to the show cause notice, if not filed already. We make it clear that no adjournment should be granted on the said date. The matter should be proceeded expeditiously and a reasoned order should be passed by the respondent No.2 subsequent to affording personal hearing to the petitioner. 6. With the aforesaid directions, the writ petition is disposed of. Order Date :- 5.3.2025 Kuldeep (Manjive Shukla, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad