Neutral Citation No. - 2025:AHC:40473-DB Court No. - 29 Case :- WRIT TAX No. - 1124 of 2025 Petitioner :- M/S Bimla Pulp And Papers Private Limited And Another Respondent :- Additional Commissioner, Cgst Commissionerate, Mangal Pandey Nagar, Opposite Ccs University, Meerut Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- Krishna Agarawal Hon'ble Ashwani Kumar Mishra,J. Hon'ble Donadi Ramesh,J. This petition is directed against order of assessment passed by the concerned authority dated 27.12.2024. Various grounds are urged in support of the challenge including the submissions raised with regard to the denial of effective opportunity. Shri Krishna Agarwal, learned counsel for the department raises a preliminary objection to the maintainability of the writ on the ground that all questions of law and fact are open for examination before the appellate authority. It is submitted that there is no reason why the statutory alternative remedy be bypassed to entertain the present writ. Faced with the above observation, learned Senior Counsel for the petitioner submits that petitioner be permitted to avail the remedy of appeal. In that view of the matter, we permit the petitioner to file a statutory appeal within a period of three weeks from today. If such an appeal is filed the same would be entertained without raising any objection as to limitation. We also request the appellate authority to examine all questions on merits by passing a reasoned order, in accordance with law. Faced with the above observations made, this petition is consigned to records. Order Date :- 20.3.2025 A Gautam Digitally signed by :- ADITYA GAUTAM High Court of Judicature at Allahabad