HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 5230 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Suyash Agarwal learned counsel for the petitioner and Sri Arvind Mishra learned Standing Counsel for the State. 2. Challenge has been raised to the order passed under Section 129(3) of UPGST Act, 2017 dated 15.09.2025. 3. Submission is, the said order has been passed in the teeth of the earlier order passed by this Court in Green India Vs. State of U.P., (2024) 16 Centax 404 (All.). Further, it has been submitted that despite Circular issued, the authorities are continuing to flout the law. 4. Be that as it may, in view of the fact that no interpretation of law is required at present and further in view of the fact that the Appeal Authority exists, all grounds being raised in this petition may remain to be tested in appeal proceedings. 5. In view of the above, interference claimed under Article 226 of the Constitution of India is declined in face of statutory alternative remedy of appeal available to the petitioner. However, in view of nature of grievances being voiced in this petition, it is provided, subject to such appeal being preferred by the petitioner within two weeks from today, the Appeal Authority shall pass necessary orders on the interim application as also final order on the appeal, as expeditiously as possible such that interim application may be disposed of within a week from its institution (if filed with the appeal) and the appeal itself may be decided within a Versus Counsel for Petitioner(s) : Suyash Agarwal Counsel for Respondent(s) : C.S.C. M/S Sri Baba Traders .....Petitioner(s) State of U.P. and Another .....Respondent(s) further period of three weeks. 6. Needless to add, the issue of orders of this Court and the Circulars being flouted may remain to be canvassed by the petitioner. The Appeal Authority may examine necessary facts and pass appropriate reasoned order in the context of the law, as it exists. 7. With the above observations, present writ petition is disposed of. October 14, 2025 Faraz WTAX No. 5230 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- FARAZ AHMAD High Court of Judicature at Allahabad