HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4076 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Dheeraj Dwivedi, Advocate holding brief of Sri Pranjal Shukla, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue. 2. Amongst others, it has been stressed that the adjudication notice dated 10.12.2024 quantified to amount of tax proposed to be imposed at Rs.32,68,510/- and the proposed penalty amount at Rs.4,90,276.50/-. 3. Against that, the adjudication order dated 11.02.2025 has imposed tax Rs.32,68,510/- and penalty Rs.32,68,510/-. To the extent, the penalty imposed is four times of the penalty proposed, jurisdictional error has kept in the order inasmuch as the penalty imposed is far exceeds the penalty proposed. 4. That issue raised does not call for any counter affidavit. It has been agreed that the matter may be disposed off at this stage. 5. Having heard learned counsel for the parties, the jurisdictional error being such as goes to the root of the matter inasmuch as it never became open to the adjudicating authority to impose penalty in excess of the penalty proposed, no useful purpose would survive in keeping the writ petition pending or calling for a counter affidavit at this stage. Accordingly, the impugned order is set aside and the matter is remitted to the adjudicating authority to pass appropriate order in accordance with law. In that, subject to limitation surviving it is left open to the adjudicating authority to issue a fresh notice. Versus Counsel for Petitioner(s) : Pranjal Shukla Counsel for Respondent(s) : C.S.C. M/S Sharda Plywood .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) 6. The writ petition is disposed off. October 7, 2025 Mohit WTAX No. 4076 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- MOHIT KUMAR KUSHWAHA High Court of Judicature at Allahabad