Neutral Citation No. - 2025:AHC:131090-DB Court No. - 3 Case :- WRIT TAX No. - 3448 of 2025 Petitioner :- M/S Arihant Iron & Building Material Respondent :- State Of Uttar Pradesh And 2 Others Counsel for Petitioner :- Lokesh Mittal,Vishnu Kesarwani Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Prashant Kumar,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 writ of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India for quashing and setting aside the impugned Adjudication Order passed u/s 74 of the Act by the learned Assistant Commissioner, State Tax, Sector- 10, Agra, Uttar Pradesh (Respondent No. - 3) vide Reference No.: ZD091124109089G dt. 11/11/2024 (Annexure No. 1) along with Show Cause Notice issued vide Reference No.ZD090724211522K dt. 30/07/2024 (Annexure No. - 9), which is without jurisdiction, amounts to double taxation, and is made in gross violation of the principles of natural Justice; no oral hearing in the matter was afforded to the Petitioner, adverse material has not been confronted to the Petitioner resulting in a most unfair trial. II. Issue writ of Mandamus or any other appropriate writ, or order or direction under Article 226 of the Constitution of India, for staying the effect and operation of the impugned Adjudication Order passed u/s 74 of the Act by the learned Assistant Commissioner, State Tax, Sector-10, Agra, Uttar Pradesh (Respondent no. 3) vide Reference No.ZD091124109089G dt. 11/11/2024 during the pendency of this Writ Petition; III. Issue writ of Mandamus or any other appropriate writ, or order or direction under Article 226 of the Constitution of India, for ordering and directing the Respondents, and their subordinates to release all bank accounts of the Petitioner freeze by the banks on their order during the pendency of this Writ Petition; IV. Issue writ of Mandamus or any other appropriate writ, or order or direction under Article 226 of the Constitution of India, for ordering and directing the Respondents, and their subordinates not to issue any notice and order, and not to take any coercive action against the Petitioner during the pendency of this Writ Petition; V. Issue any other writ, order or direction which this honourable Court may deem fit and proper in the fact and circumstance of the case; and VI. Any order for cost in favour of the Petitioner, if proper." 3. Learned counsel appearing on behalf of the petitioner submits that the impugned order was passed without granting any opportunity of hearing to the petitioner. He submits that in the reminder letter the date of reply to be submitted was October 25, 2024 wherein the date of personal hearing was October 24, 2024. 4. In light of the above confusion that has been created by the authorities themselves, the learned counsel appearing on behalf of the petitioner submits that the petitioner was unable to file his reply. He further submits that due to certain personal medical emergencies the matter was not looked after by the petitioner in a proper manner. 5. We have considered the explanation provided by the petitioner and find sufficient cause in the same. Furthermore, since the reminder notice is defective, we are of the view that the ex parte impugned order is required to be quashed and set aside. 6. Accordingly, the ex parte impugned order dated November 11, 2024 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 within a period of twelve weeks from date. 6. With the above directions, the writ petition is disposed of. Order Date :- 4.8.2025 Dev (Prashant Kumar,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad