HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 978 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J. 1. This petition has been filed by the petitioner with the following prayer :- "(i). Issue a writ, order or direction in the nature of Certiorari thereby setting aside ex-party impugned order dated 21.12.2023 under Section 73(9) of the Act passed by the respondent No.02 for the assessment year 2018-2019 in the interest of justice (Annexure No.1). ii). Issue a writ, order or direction in the nature of Mandamus directing thereby the respondent no.2 to pass the fresh order considering the aspect about the law laid down in the SGST Act after opportunity of hearing." 2. A preliminary objection has been raised by learned counsel for the respondent that the impugned order is appellable. 3. Learned counsel for the petitioner states that impugned order was passed on 21.12.2023 and there is a limitation of thirty days of filing appeal, therefore this petition has been filed by the petitioner with the aforesaid prayer. 4. This court cannot entertain this petition as there is statutory remedy available to the petitioner of filing appeal against the Versus Counsel for Petitioner(s) : Yogeshwar Sharan Srivastava Counsel for Respondent(s) : C.S.C. Hasan Tradors Thru. Proprietor Hasan Mohammad .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Deptt. Of (Institutional Finance) Lko. And Another .....Respondent(s) impugned order. Let petitioner first avail the statutory remedy. 5. With the above direction the writ petition is disposed of. September 24, 2025 Shukla WTAX No. 978 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- ASHUTOSH KUMAR SHUKLA High Court of Judicature at Allahabad, Lucknow Bench