Allahabad High Court
SURAJversusSTATE OF U.P. AND 4 OTHERS
- Decided
Holding
The Court held that it would not adjudicate the merits but directed the respondent to consider a fresh reply within four weeks and refrain from coercive action for eight weeks.
Summary
Suraj filed a writ petition seeking a direction to the Chief Tax Assessing Officer of Nagar Nigam Mathura Vrindavan to decide on his reply to a notice dated 8‑December‑2025. The petitioner argued that despite having submitted his reply, no decision had been taken. The Court, after hearing both sides, ordered that the petitioner may file a fresh reply within four weeks and that the respondent must render a final decision within four weeks of receiving that reply. The Court also stayed any coercive action against the petitioner for up to eight weeks. It clarified that the matter was not decided on its merits and that the respondent must pass an appropriate order in accordance with law.
Issues considered
- Whether the tax assessing authority must decide on the petitioner's reply within a reasonable time.
- Whether the petitioner is entitled to submit a fresh reply to the notice.
- Whether coercive action against the petitioner can be stayed pending the authority's decision.
Subjects
- tax assessment
- writ petition
- administrative delay
- fresh reply
- stay of coercive action
- procedural fairness
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT - C No. - 39755 of 2026
Suraj
.....Petitioner(s)
Versus
State Of U.P. And 4 Others
.....Respondent(s)
Counsel for Petitioner(s) : Ashish Srivastava
Counsel for Respondent(s) : C.S.C., Harsh Vardhan Gupta
Court No. - 5
HON'BLE PRAKASH PADIA, J.
HON'BLE VIVEK SARAN, J.
1. Learned Standing Counsel has accepted notice on behalf of respondent
nos.1 and 2 and Sri Harsh Vardhan Gupta, Advocate has accepted notice
on behalf of respondent nos.3, 4 and 5.
2. After some arguments, learned counsel for the petitioner has confined
his prayer to direct the respondent no.5/Chief Tax Assessing Officer,
Nagar Nigam Mathura Vrindavan, Mathura to pass appropriate orders on
the reply submitted by the petitioner pursuant to the notice dated
8.12.2025, copy of which is appended as annexure no.2 to the writ
petition. Learned counsel for the petitioner has also placed reliance upon
the judgement and order dated 30.7.2026 passed by this Court in Writ-C
No.29478 of 2026. It is argued by learned counsel for the petitioner that
though reply to the aforesaid notice has already been submitted but till
date no decision has been taken on the same.
3. Heard learned counsel for the parties.
4. In this view of the matter, with the consent of the counsel for the
parties, this petition is finally disposed of permitting the petitioner to
submit a fresh reply to the aforesaid notice dated 8.12.2025 within a
period of four weeks from today annexing relevant papers on which
petitioner wants to place reliance.
5. In case any such reply is filed by the petitioner, the respondent
no.5/Chief Tax Assessing Officer, Nagar Nigam Mathura Vrindavan,
Mathura will take a final decision in the matter most expeditiously and
WRIC No. 39755 of 2026
2
preferably within next four weeks from the date of submission of the
reply to the said notice.
6. For a period of eight weeks from today or till the time final decision is
taken by the respondent no.5, whichever is earlier, no coercive action
shall be taken against the petitioner.
7. It is made clear that this Court has not adjudicated the case on merits, it
is upon the respondent no.5 to pass appropriate order in the matter in
accordance with law.
(Vivek Saran,J.) (Prakash Padia,J.)
September 30, 2026
Gaurav Kuls
Digitally signed by :-
GAURAV KULSHRESTHA
High Court of Judicature at Allahabad
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