HIGH COURT OF JUDICATURE AT ALLAHABAD SPECIAL APPEAL No. - 500 of 2026 Chief Justice's Court HON'BLE ARUN BHANSALI, CHIEF JUSTICE HON'BLE KSHITIJ SHAILENDRA, J. 1. This appeal is directed against order dated 17.04.2026 passed by learned Single Judge in Writ C No. 12565 of 2026 wherein, after noticing the contentions of the parties and ordering for listing of the case on 05.05.2026, the impugned demand notice dated 01.01.2026, which was subject matter of the writ petition, has been kept in abeyance. 2. Learned counsel for the appellants made submissions that the learned Single Judge was not justified in keeping the demand notice dated 01.01.2026 in abeyance, inasmuch as in the writ petition, no relief for quashing of the said demand notice was prayed. Further, submissions were made that even no stay application was filed in the writ petition and, therefore, there was no occasion for the petitioner to have contested the aspect for grant of interim relief and, therefore, the grant of relief in the matter, is not justified. 3. Counsel for the respondents made submissions that the grant of interim order is an incidental power of the Court and the order has been passed looking to the conduct of the appellants in Writ-C No. 5658 of 2024, wherein for about two years, the matter is not being argued and, therefore, the order impugned does not call for any interference. 4. We have considered the submissions made and have perused the Versus Counsel for Appellant(s) : Ambuj Mishra, Rajesh Kumar Shukla, Himanshu Singh Counsel for Respondent(s) : Bobby Mishra, Ankit Gaur, S.C., Rishabh Kesarwani, Shiva Pandey, Shrish Chandra Mahagun Moderne Apartment Owners Association and another .....Appellant(s) State of Uttar Pradesh and 3 others .....Respondent(s) material available on record. 5. It is not in dispute that along with the writ petition no application seeking interim relief was filed by the respondents. Once, no prayer is made in the writ petition/stay application is not filed seeking interim relief, the consideration of matter for grant of interim relief essentially takes the other side by surprise and grant of order would be in violation of the principles of natural justice. 6. In that view of the matter, we find that the order impugned dated 17.04.2026 passed by learned Single Judge keeping the demand notice dated 01.01.2026 in abeyance, cannot be sustained. 7. Consequently, the appeal is allowed. The order dated 17.04.2026 passed by learned Single Judge, to the extent of keeping the demand notice dated 01.01.2026 in abeyance, is set aside. 8. The main petition, as has been indicated, is ordered to be listed on 13.05.2026 in top ten cases before the learned Single Judge. 9. It is expected that the appellants herein shall not prolong the matter any further and the matter shall be argued appropriately. May 7, 2026 Sandeep/AKShukla SPLA No. 500 of 2026 2 (Kshitij Shailendra,J.) (Arun Bhansali,CJ.) Digitally signed by :- SANDEEP KUMAR High Court of Judicature at Allahabad