HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4842 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard learned counsel appearing on behalf of the petitioner and Sri Ankur Agarwal, 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 has sought for the following substantial relief: "Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 16.12.2023 (Annexure-1) passed by respondent no.2." 3. Upon perusal of the impugned order, it is clear that the said order has been passed subsequent to the cancellation of registration of the petitioner. Furthermore, it appears that the order impugned has been passed ex parte, behind the back of the petitioner, and thereafter, order has not been served upon the petitioner. 4. In light of the same, we are of the view that the principles of natural justice have not been complied with by the authorities. Accordingly, the impugned order dated December 12, 2023 is quashed and set aside with a direction upon the authorities to provide a copy of the show cause notice to the petitioner, and thereafter, allow the petitioner to file its reply within four weeks. Subsequent to the same, opportunity of personal hearing should be granted to the petitioner, and thereafter, reasoned order should be passed in accordance with law. We make it clear that the petitioner Versus Counsel for Petitioner(s) : Vedika Nath, Yashonidhi Shukla Counsel for Respondent(s) : C.S.C. M/S The British Motor Car Company 1934 Pvt Ltd .....Petitioner(s) State of U.P. and Another .....Respondent(s) shall not seek any adjournment in the matter. 5. With the aforesaid directions, the writ petition is disposed of. September 23, 2025 DKS WTAX No. 4842 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad