HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4027 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Present writ petition has been filed against ex-parte Adjudication Order dated 28.03.2026 passed by respondent no. 2 under Section 74(9) for the Tax period 2019-2020. 2. Additionally, the petitioner is aggrieved by the fact that copies of Relied Upon Documents ('RUDs' in short) had not been supplied to the petitioner before the impugned order came to be passed. 3. At the same time, learned Standing Counsel submits, the petitioner has a statutory remedy of appeal. Therefore, no merit interference may be offered in the present case. 4. Learned Standing Counsel submits, to the extent RUDs may not have been supplied, a direction may be issued by the respondent no. 2 to make available to the petitioner copies of all RUDs referred to in the showcause notice and/or the Adjudication Order dated 28.03.2026, within a period of one week from today against proper application to be filed by the petitioner within three days, along with the copy of this order. Ordered accordingly. 5. Accordingly, writ petition is disposed of with the observation, subject to the petitioner availing statutory remedy of appeal within a period of two weeks from today, same may be entertained and decided on merits, without raising any objection as to limitation. October 5, 2026 Shweta Versus Counsel for Petitioner(s) : Nitin Kesarwani Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) M/S Nk Traders .....Petitioner(s) State of U.P. and Another .....Respondent(s) Digitally signed by :- SWETA YADAV High Court of Judicature at Allahabad