Neutral Citation No. - 2025:AHC-LKO:825 Court No. - 7 Case :- WRIT TAX No. - 348 of 2024 Petitioner :- National Insurance Co. Ltd. Thru. Authorized Signatory D.Y. Manager Nitin Rajpal Respondent :- Addl. Commissioner, Commercial Tax, Grade-Ii Appeal, Lko. And Another Counsel for Petitioner :- Mohammad Asim,Ziya Ahmad Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard Shri Harsh Goyal, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 30.08.2024 whereby the appeal filed by the petitioner was dismissed as being beyond limitation. 3. A perusal of the impugned order reveals that no reason for dismissal of the appeal as being beyond time has been recorded. 4. It is further argued that after the order was passed under Section 74 of GST Act on 27.10.2023, a suo motu rectification order was passed by the Joint Commissioner on 12.12.2023 and a rectification application was also filed by the petitioner which was rejected on 20.04.2024, thus, the starting point of limitation would be the rejection of the rectification application, which has not been considered. 5. Reliance is also placed upon the judgment of this Court in the case of New Shanti Restaurant vs. State of U.P. & Ors.; Neutral Citation No.-2024:AHC:159402. 6. In view thereof, adopting the reasoning as contained in the case of New Shanti Restaurant (supra) and finding that prima- facie, no reasons have been accorded, the impugned order dated 30.08.2024 is quashed. 7. Matter is remanded to the appellate authority to pass a fresh order in accordance with law after considering the submissions of the petitioner. 8. Present petition stands allowed in above terms. Order Date :- 7.1.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench