M/S NUTECH SYSTEM CONTROLversusSTATE OF U.P. AND ANOTHER

         HIGH COURT OF JUDICATURE AT ALLAHABAD
                       WRIT TAX No. - 3684 of 2026

M/S Nutech System Control
                                                           .....Petitioner(s)
                                  Versus

State of U.P. and Another
                                                         .....Respondent(s)

Counsel for Petitioner(s)      : Ashana Agrawal, Manish Chandra
                                 Pandey, Mayank Srivastava
Counsel for Respondent(s)      : C.S.C.

Court No. - 39
                 HON'BLE SAUMITRA DAYAL SINGH, J.
                 HON'BLE SWARUPAMA CHATURVEDI, J.

1. Having heard Ms. Ashana Agrawal along with Mr. Manish Chandra
Pandey, learned counsel for the petitioner and Mr. Arvind Kumar Mishra,
learned Standing Counsel for the State and having perused the record,
undeniably, the impugned order dated 26.04.2024 has been passed on the
date fixed for personal hearing, that was even before the date for filing
reply 27.03.2024, as disclosed in the Reminder notice dated 21.03.2024.

2. Clearly, the rules of natural justice have been inverted inasmuch as the
date of hearing has been fixed prior to the date of reply. That may never
be done. The administrative instruction issued by the Commissioner are to
the contrary i.e. the first date of reply may be fixed and the date of
hearing may be fixed thereafter.

3. In view of the above, no useful purpose would be served in keeping the
present petition pending or calling for counter affidavit at this stage.

4. Accordingly, the present writ petition is disposed of on the following
terms:

(i) The impugned adjudication order dated 26.04.2024 is set aside.

(ii) The petitioner may file its final reply to the show-cause notice dated
21.03.2024 within a period of two weeks from today.

(iii) If the petitioner claims an opportunity to cross-examine any witness
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                                    or to be supplied documents relied upon etc., the petitioner may
                                    necessarily make such application along with reply. Such application, if
                                    filed may be dealt with and decided before fixing any date for final
                                    hearing.

                                    (iv) Thereafter, the adjudicating authority may fix and communicate the
                                    petitioner the date for personal hearing with at least 15 days advance
                                    notice.

                                    (v) The adjudicating authority may then pass appropriate reasoned order
                                    within a further period of one month such that the proceedings may be
                                    concluded on or before 31.12.2026.

                                    5. Since, we are coming across a large number of such cases containing
                                    violation of basic fundamental requirement of rules of natural justice, the
                                    Commissioner, State Tax, U.P. may adopt necessary measures undertaken
                                    to improve the quality of adjudication and other orders to ensure
                                    maximum, if not absolute, compliance of essential requirements of rules
                                    of natural justice.



                                                   (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
                                    September 8, 2026
                                    Prakhar




Digitally signed by :-
PRAKHAR SRIVASTAVA
High Court of Judicature at Allahabad