HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3636 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Having heard Sri Rahul Verma, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the State, we find no good ground to interfere on merits - with the order dated 07.05.2026 passed under Section 74 of the UPGST Act, 2017. 2. All merit issues may be raised before the appeal forum. As to the limitation of appeal, on query being made, learned Standing Counsel would submit as in other matters, so here, the revenue would have no objection if the petitioner may file his appeal, within a period of two weeks. 3. Accordingly, the present writ petition is disposed of with the observation, subject to the petitioner availing statutory remedy of appeal within a period of two weeks from today, the same may be dealt with on merits, without raising any objection as to limitation. September 30, 2026 #Vikram/- Versus Counsel for Petitioner(s) : Rahul Verma Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Sanjay Agrawal .....Petitioner(s) State of U.P. and Another .....Respondent(s) Digitally signed by :- VIKRAM GUPTA High Court of Judicature at Allahabad