HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2204 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Shri Umesh Maurya, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the revenue. 2. Though a challenge has been raised to the adjudication order, it is not disputed, against the adjudication order dated 30.04.2026, the petitioner had filed appeal which has been dismissed as time barred by order dated 09.09.2025 (Annexure 7 to the writ petition). 3. Despite time granted, no amendment has been filed. 4. Since no relief has been sought against the appellate order, writ petition is defective. 5. Learned Standing Counsel also points out, if a challenge were to be raised against the appellate order, the writ petition would lie before the bench presided over by a learned single judge. 6. In view of the above, present petition is dismissed as defective. It is left open to the petitioner to avail appropriate remedies including filing a fresh petition. May 6, 2026 Prakhar Versus Counsel for Petitioner(s) : Umesh Maurya Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) M/S Rj Namkinos .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) Digitally signed by :- PRAKHAR SRIVASTAVA High Court of Judicature at Allahabad