Neutral Citation No. - 2025:AHC-LKO:7940 Court No. - 7 Case :- WRIT TAX No. - 46 of 2025 Petitioner :- M/S Sunil Kumar Khare Contractor Thru. Partner Sunil Kumar Khare Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration U.P. Lko. And 4 Others Counsel for Petitioner :- Abhishek Mishra Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 20.12.2024 whereby the appeal was dismissed in the absence of the petitioner. 3. The order impugned records that on three occasions notices were sent through portal. 4. The Counsel for the petitioner states that no such notice was ever received as such he could not appear the appellate authority. 5. The said issue was considered by this Court extensively in the case of M/s Archita Tour and Travels and another vs State of U.P. and others:2024:AHC-LKO:68213. 6. Considering and adopting the same reasoning as contained in the case of M/s Archita Tour and Travels (Supra), the impugned order dated 20.12.2024 is set aside. The writ petition is allowed. 7. The matter is remanded to the appellate authority to consider and decide the said issue afresh and in accordance with law. Order Date :- 7.2.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench