HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4337 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Supplementary affidavit filed today is taken on record. 2. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the Revenue. 3. Challenge has been raised to the order dated 29.08.2024 passed by the respondent no. 2 to the extent penalty of Rs. 20,000/- has been demanded. 4. Submission is that the show cause notice dated 22.05.2024 did not propose to enforce any penalty. However, such penalty has been imposed under the impugned order. Further, order has not been passed on the date fixed but subsequently. Prima facie, case is made out. Since opportunity of hearing may have been denied to the petitioner and the impugned order has been passed much subsequent to the date fixed in the proceedings, such facts we are regularly passing orders to the effect setting aside such orders and requiring the adjudicating authority to pass proper orders. 5. No useful purpose would be served in keeping the present writ petition pending or calling for counter affidavit, at this stage.The impugned order is set aside subject to the petitioner depositing amount of tax Rs. 50,000/- within one month. Subject to such deposit being made, the petitioner may Versus Counsel for Petitioner(s) : Aditya Pandey Counsel for Respondent(s) : C.S.C. M/S Prakhar Traders .....Petitioner(s) State of U.P. and Another .....Respondent(s) file reply to the notice within one month therefrom. The amount so deposited shall be subject to final order to be passed by the adjudicating authority. 6. The writ petition is disposed of. October 8, 2025 Pratima WTAX No. 4337 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- PRATIMA AGRAHARI High Court of Judicature at Allahabad