CIVIL MISC REVIEW APPLICATION No. 15 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW CIVIL MISC REVIEW APPLICATION No. - 15 of 2026 State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko. And Another .....Applicant(s) Versus M/S Shree Radha Raman Enterprises Thru. Proprietor Amit Singh .....Opposite Party(s) Counsel for Applicant(s) : C.S.C. Counsel for Opposite Party(s) : Court No. - 1 HON'BLE RAJAN ROY, J. HON'BLE ABDHESH KUMAR CHAUDHARY, J. 1. Notice has been served upon the respondent-petitioner in this review application in terms of our order dated 16.12.2025 but none has put in appearance on its behalf. Affidavit of service has already been filed by the applicants, seeking review. 2. This review petition has been filed by the State seeking a review of the judgment passed in WRIT TAX No.283 of 2025. The said petition was allowed on the ground that the notices or orders passed by the concerned authorities under Section 73(9/10) of Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act 2017') for the assessment year 2017-18 were time barred in view of the notifications noticed in the judgment by which the petition was allowed on different dates. However, subsequently while hearing a writ pet