JUDGMENT : Heard. Petition is admitted to hearing. 2. With the consent of learned counsel for the parties, the matter heard finally. 3. In this writ petition, the petitioner inter alia has assailed the validity of Show Cause Notice dated 02.03.2010 as well as sought writ of mandamus commanding the respondents to refund an amount of Rs. 9,55,208/- 4. When the matter was taken up today, Mr. Ajay Sharma, learned Sr. standing Counsel submitted that in fact the aforesaid show cause notice was issued to the M/s Shiv Shakti Enterprises, Moradabad and not to the petitioner. However, a separate notice dated 26.07.2012 has been issued to the petitioner. He has produced copy of notice dated 26.07.2012 issued to the petitioner, which is taken on record. 5. Mr. Anil Sethi, learned counsel for the petitioner submitted that the aforesaid notice has not been served to the petitioner. However, he came to know about the said notice when the same was produced before this Court and copy of the same was supplied to him. He, therefore, seeks leave of this Court to challenge notice dated 26.07.2012. 6. In view of the submissions made and in the facts of the case, this writ petition is disposed of with a liberty to the petitioner to either challenge the notice dated 26.07.2012 in the appropriate proceeding or file reply to the same with a period of three weeks from the date of receipt of certified copy of order passed today. 7. With the aforesaid directions, the writ petition is disposed of.