HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4995 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Shubham Agrawal learned counsel for the petitioner, Sri Gopal Verma learned counsel for GSTN and Sri Arvind Kumar Mishra learned counsel for the revenue. 2. Present petition has been filed for the following relief: "i. Issue a writ, order, or direction in the nature of Mandamus directing the respondent no. 2 to register the appeal by permitting it to be filed manually without raising the issue of limitation and to hear and dispose the appeal on merits. ii. Issue a writ, order or direction in the nature of Mandamus directing Respondent No. 2 to permit/enable the petitioner to file online appeal against impugned order dated 29.4.2025. iii. Issue a writ, order or direction in the nature of certiorari for quashing the impugned order dated 29.4.25 (Annexure NO. 1) passed by respondent no. 3 insofar as the adverse findings recorded against the petitioner and to also set aside the wrongful adjustment of amount having been deposited under protest. iv. Issue a writ, order or direction in the nature of Mandamus directing Respondent No. 3 to refund the amount having been deposited under protest by the petitioner, as the notice proceedings have already been dropped." Versus Counsel for Petitioner(s) : Shubham Agrawal Counsel for Respondent(s) : C.S.C. M/S M.V.D. Auto Components Private Limited .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) 3. Sri Gopal Verma has supplied a copy of written instructions received by him. Those are marked as 'X' and retained on record. 4. Relevant to the relief sought in this writ petition, by a separate order passed today in M/S Agarwal Aromas Private Limited Vs. Union of India and 3 Others, Neutral Citation No.-2025:AHC:188544-DB, that writ petition has been disposed of in the following terms: "16. Since filing of the appeal cannot be held hostage to the correction that is necessary to be made by the GSTN, in its technical processes, in the interest of justice, we provide - in the present case the petitioner may file his appeal through physical mode before the appropriate Appeal Authority, within a period of two weeks from today. 17. Subject to such appeal being filed, the same may be registered, dealt with and decided on its own merits without raising any objection as to limitation or for reason of such appeal being filed through physical mode. The appeal itself may be heard and decided expeditiously." 5. Since the petitioner has filed appeal through physical/manual mode on 06.9.2025, the same may be dealt with and decided on its own merits without raising any objection either for reason of any technical defect or appeal being filed through offline mode and not online mode. 6. The present writ petition stands disposed of. October 28, 2025 Faraz WTAX No. 4995 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- FARAZ AHMAD High Court of Judicature at Allahabad