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<h1>Dismissal of Petition Challenging Show Cause Notice under U.P. Sales Tax Act</h1> The court dismissed the petition challenging a show cause notice under Section 15-A(1)(o) of U.P. Sales Tax Act, deeming it premature. The court ... - The petition challenges a show cause notice under Section 15-A(1)(o) of U.P. Sales Tax Act alleging evasion of sales tax. The court rejects the petition as premature, stating that factual disputes should be addressed before the Sales Tax Officer. No order is issued to stay the proceedings. The petition is rejected without delving into the merits of the contentions.