Neutral Citation No. - 2025:AHC:142030-DB Court No. - 3 Case :- WRIT TAX No. - 3647 of 2025 Petitioner :- M/S Shivam Enterprises Respondent :- State of U.P. and Another Counsel for Petitioner :- Arun Mishra,Vijay Pratap Singh Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the petitioner and Sri Arvind Kumar Misrha, learned Standing Counsel appearing on behalf of the State respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has sought for the following substantial relief: "Issue a writ of Certiorari quashing order dated 05.10.24 & 18.10.24 U/s 125 & 127 of UPGST Act, 2017 against the petitioner by the respondent No.2 as the same is misfounded, unwarranted and against the aim and intent of the legislative scheme." 3. Upon hearing counsel appearing on behalf of the parties and perusing the documents, we are of the view that the present writ petiton is not maintainable before this Court on two grounds. Firstly, the petitioner has chosen not to avail of the alternative remedy and secondly there does not appear to be any jurisdictional error with regard to the orders that have been passed. The remedy of filing an appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 has not been availed of by the petitioner within time. 4. In light of the same, we do not see any reason to keep the present petition pending before this Court. The writ petition is dismissed as not maintainable. Order Date :- 20.8.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad