HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3563 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Shri Anil Prakash Mathur, learned counsel for the petitioner and Shri Dhananjay Awasthi, learned counsel for the revenue. 2. Present writ petition has been filed to assail the Adjudication Order dated 25.03.2026 passed by respondent no. 3 creating demand of penalty under section 122 (2)(b) of CGST Act, 2017, and the consequential recovery. 3. Supplementary affidavit is on record. In paragraph 2 of the said affidavit, it has been stated as below:- "2. That the deponent above named is humbly filing the Supplementary Affidavit in terms of Hon'ble High Court's order dated 25.08.2026 to prove that Shri Sanjay Kumar petitioner no. 1 had resigned on 18.09.2018 as he was Director from 27.09.2018 to 18.09.2018 of M/s Daurli Ispat Private Limited and petitioner Smt. Vinita had resigned on 08.02.2022 and she was Director from 31.12.2020 to 08.02.2022. True copies of Ministry of Corporate Affairs showing the above details are annexed to this Supplementary Affidavit marked as Annexure No. SA- 1 & SA-2 respectively." 4. To the extent, the fact of resignation (of the two petitioners) as Directors of the company M/s Daurli Ispat Pvt. Ltd., is an indisputable fact, occasioned by the recognition granted to those resignations under the Companies Act, primarily, service of show cause notice dated 05.06.2023, Versus Counsel for Petitioner(s) : Anil Prakash Mathur Counsel for Respondent(s) : Dhananjay Awasthi Shri Sanjay Sherawat And Another .....Petitioner(s) Join Commissioner And Another .....Respondent(s) issued after their resignation, may not amount to service of notice or knowledge of the show cause notice on the petitioners. As to service of individual notices on the petitioners, it also appears true that such notices were not served on the petitioners before the impugned order came to be passed. 5. Confronted with the above, learned counsel for the revenue states that in such facts impugned order may be set aside qua the petitioners and the proceedings remanded to the respondent no. 3 for fresh adjudication. 6. The present writ petition is accordingly disposed of on the following terms : (i) The impugned Adjudication Order dated 25.03.2026 is set aside. (ii) Respondent may serve the show cause notice dated 05.06.2023, upon the present petitioners, afresh along with all relied upon documents etc. within a period of fifteen days from today. (iii) The petitioners undertake to file their written reply to the show cause notice within a period of three weeks therefrom. (iv) Upon filing of such reply, appropriate date for hearing may be fixed by respondent no. 3 with at least fifteen days advance notice. (v) Petitioners undertake to cooperate in the proceedings and not seek any undue and long adjournment. Thereafter the proceeding may be concluded and appropriate fresh order may be passed as expeditiously as possible necessarily on or before 31.12.2026. September 8, 2026 Bhanu WTAX No. 3563 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- BHANU PRATAP KUSHWAHA High Court of Judicature at Allahabad