HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4040 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. By means of the present petition, petitioner seeks the following substantial reliefs: "(i) Issue a suitable writ, order or direction in the nature of certiorari quashing the order dated 18.02.2025 [Annexure No.1] passed by the Respondent no.2 under Section 73 of the Act; (ii) Issue any other suitable writ, order or direction in favour of the Petitioner as this Hon'ble High Court may deem fit and proper under the facts and circumstances of the case" 2. The undisputed fact emerges that the show cause notice has been issued on November 30, 2024, four years after the death of the proprietor. 3. In light of the same, the show cause notice is bad in law and is accordingly quashed and set aside with liberty granted to the respondents to issue a proper show cause notice on the legal heirs of the proprietor. All consequential orders that may have been passed in relation to the show cause notice are quashed and set aside. 4. With the above direction, the writ petition is allowed. September 22, 2025 Dev Versus Counsel for Petitioner(s) : Puneet Arun Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Ramesh Kumar Arora (Deceased) .....Petitioner(s) Commissioner Commercial Tax And Another .....Respondent(s) Digitally signed by :- DEV PRAKASH High Court of Judicature at Allahabad