WRIT TAX No. 1661 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:56459-DB Chief Justice's Court Case :- WRIT TAX No. - 1661 of 2025 Petitioner :- Vipin Kumar Sharma Respondent :- Excise Commissioner U.P. at Prayagraj and 3 others Counsel for Petitioner :- Sunil Kumar Counsel for Respondent :- C.S.C., Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against order dated 08.04.2025 (Annexure-1) whereby the composite shop of the petitioner under the Excise Act has been ordered to be sealed. 2. Submissions have been made that through e-lottery, the petitioner was allotted composite shop Siyana-A, the petitioner started operating the shop with effect from 01.04.2025 when it was required by the respondents to shift the shop and a notice dated 03.04.2025 in this regard was issued to the petitioner inter alia indicating that the shop should have been located at 'Chandpur Chungi Siyana Se Bugrasi Adda Tak', whereas the same has been located beyond the said identified location. 3. The petitioner filed a reply inter alia indicating that in the advertisement issued, the location was indicated as Municipal Limit, Siyana, District Bulandshahr and the shop is l