WRIT TAX No. 1654 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1654 of 2026 M/S Humera Enterprises .....Petitioner(s) Versus State of U.P. and Another .....Respondent(s) Counsel for Petitioner(s) : Ajay Kumar Yadav, Ayush Kumar Counsel for Respondent(s) : C.S.C. Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE VIVEK SARAN, J. 1. Heard Sri Aryan Mishra, learned counsel for the petitioner and Sri Nimai Das, learned Additional Chief Standing Counsel for the State-respondents. 2. Challenge has been raised to the order dated 10.03.2026 passed under Section 129 of the U.P.G.S.T. Act, 2017. 3. Submission is, the show-cause notice was issued on 01.03.2026 without fixing any date for hearing. In any case, the the petitioner appeared before the authority on 09.03.2026 and filed the written application containing the prima facie reply but mainly it prayed for short adjournment to file detailed reply. Without communicating any date, on 10.03.2026 the impugned order came to be passed without affording any opportunity of personal hearing to the petitioner. 4. On the other hand, learned Additional Chief Standing Counsel would submit that the officer was obligated to pass order within seven days. T he