WRIT TAX No. 204 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 204 of 2026 M/S Balaji Trading Co. .....Petitioner(s) Versus State Of U.P. And 2 Others .....Respondent(s) Counsel for Petitioner(s) : Lokesh Mittal, Vishnu Kesarwani Counsel for Respondent(s) : C.S.C. Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. Ref.: Civil Misc. (Delay Condonation) Application No.02 of 2026 1. Cause shown is sufficient. Delay in filing the modification application is condoned. Delay condonation application is allowed. Ref.: Civil Misc. (Modification) Application No.03 of 2026 2. Heard Sri Vishnu Kesarwani, learned counsel for the petitioner, Sri Nimai Das, learned Additional Chief Standing Counsel for the State- respondents and perused the record. 3. Submission is, a different order came to be transcribed than the one that may otherwise have been passed on correct facts, pointed out at the relevant time. 4. Thus, it has been submitted, since the registration of the petitioner had been cancelled on 24.07.2021, the show cause notice dated 13.03.2024 ought to have been served on the petitioner through physical/offline mode. That stand was specifically taken by the State in light of t