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2025 DAILYLAW 89848 (ALL)

M/S GUPTA TRADERS v. STATE OF U.P. AND ANOTHER

WTAX/4186/2025 · 2025-09-10

Prashant Bilgaiyan Registrar J Criminal, Shekhar B Saraf

body2025

Judgment text

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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4186 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:- "A. Issue a writ, order or direction in the nature of CERTIORARI to set aside and quash the IMPUGNED Order dated 22.05.2025 (Annexure - 1) passed by the Respondent No.2. B.Issue a writ, order or direction in the nature of CERTIORARI to set aside and quash the IMPUGNED Show Cause Notice dated 20.01.2025 (Annexure - 2) issued by the Respondent No.2" 3. Upon hearing learned counsel for the parties, it is clear that the petitioner had sought for adjournment which was not granted by the authorities. 4. We are of the view that the grounds made for adjournment were sufficient, and accordingly, the adjournment should have been granted to the petitioner. 5. In light of the same, we quash and set aside the impugned order with a direction upon the authorities to fix another date for granting a personal hearing to the petitioner and thereafter pass a reasoned order in accordance with law. 6. With the above direction, the writ petition is disposed of. September 11, 2025 DKS Versus Counsel for Petitioner(s) : Ajay Kumar Yadav, Ashish Bansal, Ayush Kumar Mishra, Siddharth Yadav Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) M/S Gupta Traders .....Petitioner(s) State of U.P. and Another .....Respondent(s) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad