Neutral Citation No. - 2025:AHC:101078-DB Court No. - 3 Case :- WRIT TAX No. - 2353 of 2025 Petitioner :- Elcomponics Sales Private Limited Respondent :- Commissioner Of Central Goods And Services Tax And Another Counsel for Petitioner :- Anuj Mishra,Kunal Shah Counsel for Respondent :- Gaurav Mahajan Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the petitioner through V.C. and Sri Gaurav Mahajan, learned counsel appearing on behalf of the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following substantial relief: "I. Issue a writ, order or direction in the nature of Certiorari quashing the Order-in-Original bearing Reference No. ZD090125242991A dated January 21, 2025 issued by Respondent No. 2." 3. Counsel appearing on behalf of the respondents submits that an alternative remedy is available to the petitioner in the present matter to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. 4. Upon perusal of the order impugned in the present writ petition, we are of the view that the issue raised by the petitioner in the present writ petition can be addressed by the appellate authority in appeal. 5. Accordingly, the writ petition is disposed of with liberty granted to the petitioner to file an appeal before the appropriate forum in accordance with law. Needless to mention that the petitioner shall be entitled to get benefit of Section 14 of the Limitation Act, 1963. Order Date :- 1.7.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad