Neutral Citation No. - 2025:AHC:144051-DB Court No. - 3 Case :- WRIT TAX No. - 2875 of 2025 Petitioner :- M/S Prakash Construction Respondent :- Union Of India And 5 Others Counsel for Petitioner :- Ajay Kumar Yadav,Ashish Bansal,Siddharth Yadav Counsel for Respondent :- A.S.G.I.,C.S.C.,Krishna Agarawal,Sudarshan Singh Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the parties. 2. Learned counsel appearing on behalf of the petitioner on reconsideration has prayed for withdrawal of this writ petition with liberty to file an appeal under Section 107 of CGST Act before the appellate authority. 3. Accordingly, this writ petition is dismissed as withdrawn with liberty granted to the petitioner to file ab appeal before the appellate authority, in accordance with law. In the event the said appeal is filed within a period of six weeks from date, the appellate authority is directed to grant an opportunity of hearing, and thereafter, pass a reasoned order within a period of eight weeks from the date of filing of the said appeal. 4. Needles to mention that the benefit of Section 14 of Limitation Act, 1963 shall apply in accordance with law. Order Date :- 21.8.2025 DKS (Praveen Kumar Giri,J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad