Neutral Citation No. - 2025:AHC-LKO:40844-DB Court No. - 2 Case :- WRIT TAX No. - 629 of 2025 Petitioner :- M/S Sawariya Enterprises, Amethi Thru. Proprietor, Surya Kant Pandey Respondent :- State Of U.P. Thru. Prin. Secy., Deptt. Of Gst Tax, Lko. And 2 Others Counsel for Petitioner :- Anil Kumar Mishra,Arun Chand Pandey,Ram Bahadur Maurya Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. Heard. Petitioner challenges the recovery notice dated 08.08.2024, however, the said recovery notice has been issued under Section 79 in pursuance to an assessment made under Section 74 (9) of U.P. G.S.T. Act, 2017. Copy of the said order has been annexed with the writ petition. The same is appealable but has not been challenged. We cannot interfere in the recovery notice, which is only an action consequential to the order passed under Section 74 (9) of the Act, 2017. Petitioner is at liberty to pursue other remedies. Writ petition stands disposed of. [Manish Kumar, J.] [Rajan Roy,J] Order Date :- 17.7.2025 Ashish Digitally signed by :- ASHISH MISHRA High Court of Judicature at Allahabad, Lucknow Bench