HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3840 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard Sri Mukesh Prasad, learned Senior Counsel assisted by Sri Amit Mahajan, learned counsel appearing on behalf of the petitioner and Sri Nimai Das, 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 June 3, 2025 passed by the respondent authority. 3. Upon perusal of the order impugned, it appears that the same has been passed by the District Excise Officer, Gautam Budh Nagar being respondent No.7 herein. 4. Upon hearing the arguments of the counsel appearing for the parties, it is clear that in the present case, the order should have been passed by the Excise Commissioner being respondent No.2 herein as the dispute is with regard to location of shops in two adjoining districts. 5. In light of the same, the impugned order dated June 3, 2025 is quashed and set aside with a direction upon the respondent No.2 to grant an opportunity of hearing to the petitioner and the respondent No.8, and thereafter pass a reasoned order in accordance with law. The entire exercise should be completed within a period of eight weeks from date. We make it clear that the documents that are being relied upon by the Versus Counsel for Petitioner(s) : Amit Mahajan, Gaurav Mahajan, Sr. Advocate Counsel for Respondent(s) : C.S.C. Chandra Shekhar Ram .....Petitioner(s) State Of U.P. And 7 Others .....Respondent(s) authorities should be supplied to the petitioner and the private respondent before grant of hearing to them. 6. With the aforesaid directions, the writ petition is disposed of. September 11, 2025 Kuldeep WTAX No. 3840 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad