WRIT TAX No. 2298 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2298 of 2026 Transcargo India .....Petitioner(s) Versus State Of U.P. And 3 Others .....Respondent(s) Counsel for Petitioner(s) : Shashank Shekhar Mishra, Sudhanshu Yadav Counsel for Respondent(s) : C.S.C. Court No. - 50 HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging an order dated 17.03.2026 whereby, the appeal preferred by the petitioner has been dismissed without giving an opportunity of hearing only on the ground of limitation. 3. The contention of the Counsel for the petitioner is that the appeal was preferred by the petitioner against an order, which was never communicated to the petitioner and thus, the limitation ought to have been counted from the date of communication as held by the Division Bench of this Court in the case of M/s Bambino Agro Industries Ltd. Vs State of Uttar Pradesh and another; 2025:AHC:229995-DB. The Counsel for the petitioner also places reliance on the judgment rendered in the case of M/s Associate Molasses Transport Company vs State of U.P. and another; 2026:AHC:17834-DB, wherein, the Division B