1. Heard Sri Digvijay Tiwari, learned counsel for the petitioner and Sri B.K. Pandey, learned counsel for the respondents.

2. Present writ petition has been filed against the order dated 10.06.2018 passed by the Assistant Commissioner Commercial Tax, Sector-6, Mathura, by which the petitioner has been assessed to tax for the month March, 2018 under Section 64 of the U.P. GST Act, 2018 (hereinafter referred to as the Act). Against that order, the assessee had filed first appeal that came to be dismissed as beyond time.

3. The facts of the present case are identical to Writ Tax No. 1712 of 2018 (M/S Shailendra Eat Udyog Vs. State of U.P. & 3 Ors.) decided by a separate order of the date.

4. For the same reasoning as contained in the aforesaid order, the present writ petition is also allowed on the same terms and conditions.