HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3842 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard Ms. Kriti Gupta, learned counsel appearing on behalf of the petitioner and the learned 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 impugned demand order and show cause notice dated February 1, 2025 and November 8, 2024, respectively issued by the Assistant Commissioner, State Tax Jurisdiction, (SGST), Kanpur, Sector-2, Zone-1, Kanpur/respondent No.2. 3. Upon hearing counsel appearing on behalf of the parties, we are of the view that the reply of the petitioner was not considered properly and the judgment of the Kerala High Court in Rejimon Padickapparambil Alex v. Union of India and others; 2024 SCC OnLine Ker 7016 has not been taken into consideration before passing the impugned demand order. 4. In light of the same, the impugned demand order is quashed and set aside with a direction upon the authority concerned to grant another opportunity of hearing to the petitioner, and thereafter pass a reasoned order in accordance with law. 5. With the aforesaid directions, the writ petition is disposed of. September 11, 2025 Kuldeep Versus Counsel for Petitioner(s) : Kriti Gupta, Parth Goswami Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) M/S Arora Vastra Bhandar .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad