Neutral Citation No. - 2025:AHC:67059-DB Chief Justice's Court Case :- WRIT TAX No. - 1785 of 2025 Petitioner :- M/s Sab Engg Works Respondent :- State Of U.P. and 2 others Counsel for Petitioner :- Ajay Kumar Kashyap, Ravindra Kumar Rastogi Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 15.10.2022 passed by Respondent no.2 under Section 130 read with Section 122 of the G.S.T. Act, 2017 (for short 'the Act'). 2. A query was put to counsel for the petitioner as to why the petition has been filed after more than 2 and 1/2 years, submissions were made that the petitioner was assured that the plea sought to be raised by the petitioner would be considered at the time of passing of the adjudication order and that adjudication order has now been passed by the respondents. However, the said order has not been challenged in the present writ petition. 3. In that view of the matter, in so far as the present challenge laid by the petitioner is concerned, no case is made out for the purpose of entertaining the present writ petition after passage of 2 and 1/2 years. 4. The petitioner would be free to take appropriate proceedings qua the adjudication order in accordance with law. 5. With the above observations, petition stands disposed of. Order Date :- 30.4.2025 N.S.Rathour/RK (Vikas Budhwar, J) (Arun Bhansali, CJ) Digitally signed by :- NIPENDRA SINGH RATHOUR High Court of Judicature at Allahabad