Neutral Citation No. - 2025:AHC-LKO:16812-DB Court No. - 2 Case :- WRIT TAX No. - 215 of 2025 Petitioner :- M/S Bharat Heavy Electrical Ltd. Thru. Addl. General Manager Respondent :- State Of U.P. Thru. Addl. Chief Secy. Commercial Tax / State Tax Deptt. Lko And 3 Others Counsel for Petitioner :- Amit Kumar Singh,Ajai Kumar Gupta Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. Heard. By way of this writ petition the petitioner has, inter alia, prayed for quashing of the the G.S.T. DRC-7A, the impugned order dated 15.02.2025 passed by the respondent No. 4/Deputy Commissioner, Commercial/State Tax, Sector-1, District Noida (U.P.). The petitioner has already challenged the assessment order dated 25.03.2019 and the first appellate order dated 18.12.2021 in second appeal before the Commercial Tax Tribunal, wherein it is informed that final hearing is going on. In the meantime, recovery-proceedings have been initiated, which has been challenged in this petition. We are of the opinion that if the main order under which these recovery-proceedings have been initiated are already under challenge in the second appeal before the Commercial Tax Tribunal bearing Second Appeal No. 43 of 2024 and if the same is not time-barred, then the Commercial Tax Tribunal should consider and pass appropriate order on the interim relief application, if any pending, within 10 days unless it has already been decided. If it has been decided, then the petitioner can challenge the said order as per law. We cannot entertain this petition arising out of a consequential action, when the main order is under challenge before the Commercial Tax Tribunal in the second appeal and the same is still pending. With these observations/directions the writ petition is disposed of. (Om Prakash Shukla, J.) (Rajan Roy, J.) Order Date :- 24.3.2025/A.Nigam Digitally signed by :- ANUJ NIGAM High Court of Judicature at Allahabad, Lucknow Bench