HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3821 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Dheeraj Dwivedi, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the State. 2. Present petition has been filed for the following relief: i) issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned Order in MOV-09 dated notice in DRC-01/Form GST MOV-07 dated 29.10.2025 and the impugned order issued in GST Form GST MOV-09 dated 29.10.2025 issued passed by the Office of Assistant Commissioner, State Tax Jurisdiction Sector-4 (Mobile Squad 6), Ghaziabad Uttar Pradesh the respondent no. 2, (Annexure No. 7 & 10 to the writ petition); ii) issue a writ of mandamus directing the respondents to allow the petitioner to file an appeal against the order dated 29.10.2025 under Section 107 of the GST Act; 4. On the last date i.e. 16.09.2026, we have passed below quoted order:- "1. Presently, in view of the order passed in Ms/S Sky Texpros Private Ltd vs. State of Uttar Pradesh and 2 Others, 2026:AHC:189230-DB, it has been noticed that the Commissioner issued necessary administrative instructions to allow for such appeals to be filed, even in cases where the electronic records show nil demand. Versus Counsel for Petitioner(s) : Dheeraj Dwivedi, Pranjal Shukla Counsel for Respondent(s) : C.S.C. M/S Air Expert India .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) 2. Learned counsel for the petitioner may obtain fresh instructions and file necessary affidavit, if required, to establish that despite resorting to such measures, the petitioner is not being permitted to file the appeal. 3. Put up as fresh on 30.09.2026." 5. Today, learned counsel for the petitioner states that the petitioner may be permitted to file an appeal. 6. Prayer made is not opposed by learned Standing Counsel for the State. 7. The writ petition is, accordingly, dismissed as withdrawn, with liberty to file an appeal. 8. If such appeal is filed within a period of two weeks from today, the same may be entertained on merits without raising any objection to limitation. September 30, 2026 #Vikram/- WTAX No. 3821 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- VIKRAM GUPTA High Court of Judicature at Allahabad