HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1935 of 2026 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. At the very outset, learned ACSC raises a preliminary objection with regard to maintainability of the writ petition on the ground that the appeal was filed against part waiver by the first appellate authority, which was further allowed and 90% waiver has been granted and the appeal was disposed of. Therefore, the petitioner has equally, efficacious alternative remedy of filing revision against the said order. Learned counsel for the petitioner does not dispute the said fact and prays for withdrawal of the writ petition. In view of the above, the writ petition is disposed of. The Office shall return the certified copies of the impugned orders to the learned counsel for the petitioner after obtaining the true copies of the same. May 5, 2026 Amit Mishra Versus Counsel for Petitioner(s) : Ravi Pratap Singh Counsel for Respondent(s) : C.S.C. (Piyush Agrawal,J.) M/S Efficient Distributors P Ltd .....Petitioner(s) State Of U.P. And 3 Others .....Respondent(s) Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad