HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4066 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Challenge has been raised to the order dated 10.09.2025 whereby the petitioner's registration issued under UP GST Act, 2017 has been cancelled. 2. At the outset, learned Standing Counsel has raised a preliminary objection that the petitioner has statutory remedy of appeal against the impugned order. 3. As to limitation to file the appeal, on further query, learned Standing Counsel would submit, if the petitioner were to file statutory remedy of appeal within a period of two weeks from today, the State may not object on the ground of limitation. 4. Having heard learned counsel for the parties and having perused the record, to the extent the impugned order is clearly appealable, we decline to offer any interference under Article 226 of the Constitution of India. However, in the entirety of the facts and circumstances of the case, the present writ petition is disposed of with the direction, subject to the petitioner filing its appeal within a period of two weeks from today, the same may be entertained on its own merit, without raising any objection as to limitation. October 6, 2026 Abhilash Versus Counsel for Petitioner(s) : Ravindra Kumar Rastogi Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) M/S Super Dairy .....Petitioner(s) State of U.P. and Another .....Respondent(s) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad