WRIT TAX No. 1041 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1041 of 2026 M/S Prime Technical .....Petitioner(s) Versus State of U.P. and Another .....Respondent(s) Counsel for Petitioner(s) : Rishi Tandon Counsel for Respondent(s) : C.S.C. Court No. - 9 HON'BLE ROHIT RANJAN AGARWAL, J. 1. Learned counsel for petitioner states that first appeal has been rejected on the ground of delay. He has relied upon a decision of Division Bench of this Court rendered in Writ Tax No. 539 of 2026 (M/S Associate Molasses Transport Company Vs. State of U.P. and Another), decided on 27.1.2026, which reads as under; "1. On oral prayer, Ms. Vishakha Dubey, learned counsel for the petitioner is permitted to amend the prayer clause to challenge the appeal order dated 14.10.2025 (Annexure No.6) whereby the appeal of the petitioner against the ex-parte adjudication order has been dismissed as barred by limitation. 2. Presently, the writ petition has been filed to challenge the appeal order dated 14.10.2025. 3. Relying on M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh & Anr.; 2025:AHC:229995-DB, it has been stressed that the appeal authority has wrongly dismissed the appeal filed by the petitioner as