Maintainability of petition — Writ petition has been filed against the order by which the petitioner has been assessed to tax under Section 64 of the U.P. GST Act, 2018. Against that order, the assessee had filed first appeal that came to be dismissed as beyond time. The facts of the case are identical to Writ Tax No. 1712 of 2018 (M/S Shailendra eat udyog  Vs. State of U.P. & 3 Ors.) . The present writ petition also allowed on the same terms and conditions. — Shailendra Eat Udyog Vs. State of U.P. And 3 Others [2019] 17 TAXLOK.COM 053 (Allahabad)