HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4851 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Tanmay Sadh, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the adjudication order dated 05.08.2024 passed by respondent no.2 under Section 74 of the UPGST Act. 3. At the outset, a preliminary objection has been raised that the order is appealable. 4. Learned counsel for the petitioner would assert that the dispute is covered by an earlier decision of this Court in Writ Tax No. 1396 of 2024 (HCL Infotech Ltd. Vs. Commissioner, Commercial Tax & Anr.), 2024:AHC:158274-DB. 5. In view of the fact that notice was served in the adjudication proceeding and no earlier challenge was raised to the show-cause notice dated 05.08.2024, we are not inclined to exercise our extraordinary jurisdiction under Article 226 of the Constitution of India especially when forum of appeal is available to the petitioner. However, in the entirety of the facts and circumstances of the case, it is provided, if such appeal is filed within a Versus Counsel for Petitioner(s) : Divya Prakash Tripathi, Tanmay Sadh Counsel for Respondent(s) : C.S.C. M/S Cliffex Software Solutions Llp .....Petitioner(s) State of U.P. and Another .....Respondent(s) period of two weeks from today, the same may be entertained and dealt with without raising any objection as to limitation. 6. With the aforesaid observation, present writ petition is disposed of. October 7, 2025 Abhilash WTAX No. 4851 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad