Neutral Citation No. - 2025:AHC-LKO:14401 Court No. - 7 Case :- WRIT TAX No. - 134 of 2025 Petitioner :- Smt. Neelu Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance, Lko. And 3 Others Counsel for Petitioner :- Siddharth Nandwani Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Shri Sameer Gupta, learned counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging an order dated 10.10.2024 passed by the appellate authority under Section 107 of the UPGST/CGST Act, whereby the appeal was dismissed as having filed beyond the prescribed period of limitation. 3. The neat contention of learned counsel for the petitioner is that the Central Government had issued a notification extending the time for preferring of an appeal through notification dated 2nd November, 2023 and the petitioner had filed an appeal as prescribed under the notification dated 2nd November, 2023 and within time as was specified. However, the effect has not been considered by the appellate authority while passing the order impugned. 4. Prima facie, the effect of the notification dated 2nd November, 2023 has not been considered. Thus, on the said sole ground, the impugned order passed by the appellate authority on 10.10.2024 cannot be sustained and is quashed. 5. The matter is remanded to the appellate order to pass a fresh order in accordance with law after considering the effect of the notification dated 2nd November, 2023. 6. The writ petition stands disposed of. Order Date :- 10.3.2025 Ashutosh Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench