WRIT TAX No. 1715 of 2026 at Allahabad

. HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1715 of 2026 M/S. Divya Laxmi Trading And Co. .....Petitioner(s) Versus Union Of India And 3 Others .....Respondent(s) Counsel for Petitioner(s) : Ami Tandon Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi, Gaurav Bishan . Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Bharat Bhushan along with Sri Ami Tandon, learned counsel for the petitioner and Sri Dhananjay Awasthi and Sri Sanjai Kumar Om, learned counsel for the revenue. 2. By a separate order passed in M/S Shankar Trading Company Vs. Union Of India And 3 Others, 2026:AHC:102564-DB, we have disposed of the writ petition filed by the co-noticees on the following terms:- "(i) The impugned order dated 22.12.2025 is set aside and the matter is remitted to the adjudicating authority to pass a fresh order. (ii) For that purpose, the Adjudicating Authority may issue to the petitioner, a fresh copy of the original Show-Cause notice together with copies of RUDs and a list of non-RUDs. That compliance may be made within a period of two weeks from today. (iii) Upon receipt of such communication, the petitioner may apply to the Ad