Neutral Citation No. - 2025:AHC:84708-DB Court No. - 3 Case :- WRIT TAX No. - 2087 of 2025 Petitioner :- M/S Gold Plus Glass Industry Ltd Respondent :- Assistant Commissioner Of Customs Counsel for Petitioner :- Gaurang Kulshreshtha Counsel for Respondent :- Dhananjay Awasthi Hon'ble Salil Kumar Rai,J. Hon'ble Arun Kumar Singh Deshwal,J. Heard Shri Rajeev Jaipal, Advocate holding brief of Shri Gaurang Kulshreshtha, counsel for the petitioner. The present petition has been filed challenging the show cause notice dated 10.12.2018 and for other consequential reliefs. The petition has been filed against a show cause notice. The petitioner has the remedy to submit his reply to the show cause notice and any order adverse to the petitioner can be challenged through remedies provided under law. The legality of the show cause notice and the proceedings can be examined in any challenge to the final order. In view of alternative remedies available to the petitioner, we refrain from exercising our jurisdiction under Article 226 of the Constitution of India, at this stage. The petition is dismissed. Order Date :- 20.5.2025 Vipasha Digitally signed by :- VIPASHA MUKHERJEE High Court of Judicature at Allahabad