Neutral Citation No. - 2025:AHC-LKO:22843-DB Court No. - 2 Case :- WRIT TAX No. - 357 of 2025 Petitioner :- M/S Shree Dev Builders And Construction Pvt. Ltd. Thru. Director Mr. Gaurav Singh, Gonda Respondent :- Union Of India Thru. Secy. Revenue, Deptt. Of Revenue, Ministary Of Finance New Delhi And Others Counsel for Petitioner :- Anuradha Singh,Devanshi Srivastava,Gaurav Agrawal Counsel for Respondent :- A.S.G.I.,C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Shri Paavan Awasthi, Advocate has filed his memo of appearance on behalf of the opposite party no. 1. The same is taken on record. 2. Heard learned counsel for the petitioner, Shri Paavan Awasthi, learned counsel for the opposite party no. 1 and Shri Rajesh Tiwari, learned Additional Chief Standing Counsel for the State. 3. The order impugned has been passed under Section 74(9) of the U.P. G.S.T. Act, 2017 and it is appealable under Section 107 of the said Act. 4. We see no reason to entertain this writ petition directly under Article 226 of the Constitution of India. 5. With the aforesaid observation, the writ petition is disposed of with liberty to pursue other remedies as may be prescribed in law. . (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 22.4.2025 R.K.P. Digitally signed by :- RAJ KUMAR PATEL High Court of Judicature at Allahabad, Lucknow Bench