Neutral Citation No. - 2025:AHC:143801-DB Court No. - 3 Case :- WRIT TAX No. - 3169 of 2025 Petitioner :- Arman Traders Through Its Sole Proprietor Inam Respondent :- State of U.P. and Another Counsel for Petitioner :- Abhishek Shukla,Kumar Sreshtha Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel appearing on behalf of the State respondents. 2. This writ petition is not maintainable as the impugned order was passed on November 5, 2024 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017. No reasons have been provided in the writ petition as to the delay in filing of the present writ petition beyond the period of limitation provided under the statute. 3. In light of the same, the writ petition is dismissed. Order Date :- 21.8.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad