Neutral Citation No. - 2025:AHC-LKO:6852-DB Court No. - 2 Case :- WRIT TAX No. - 44 of 2025 Petitioner :- M/S Veer Traders Thru. Proprietor Mrs. Shashi Singh Respondent :- State Of U.P. Thru. Secy. Institutional Finance, Lucknow And Others Counsel for Petitioner :- Swetank Sharma Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Brij Raj Singh,J. 1. Heard. 2. On being confronted with the availability of the statutory remedy against impugned notice, learned counsel for the petitioner could not give a satisfactory reply in this regard, as such, we dismiss this writ petition as we see no reason to exercise our extraordinary discretion in the matter under Artilce 226 of the Constitution of India, especially when there is a statutory remedy of appeal, which has not been availed as yet. 3. At this stage, learned counsel for the petitioner submits that I.Ds. have been generated by the official opposite parties against the driver of the petitioner, therefore, the petitioner may be permitted to file an appeal. Sri Tiwari, learned Additional Chief Standing Counsel says that order is against the Firm. We, thus, make it clear that if the Firm wants to challenge the impugned order in appeal, then its appeal will not be rejected on the ground that the order is against the driver and this issue as to whether the petitioner is owner of the consignment or not, will be considered in appeal along with other relevant pleas. [Brij Raj Singh, J.] [Rajan Roy, J.] Order Date :- 31.1.2025 Anuj Singh Digitally signed by :- ANUJ PRATAP SINGH High Court of Judicature at Allahabad, Lucknow Bench