Neutral Citation No. - 2025:AHC:139075-DB Court No. - 3 Case :- WRIT TAX No. - 3728 of 2025 Petitioner :- M/S Yadav Construction Respondent :- State Of Uttar Pradesh And 4 Others Counsel for Petitioner :- Anarannaj Pratap Singh,Ashok Kumar Pandey 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 parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the recovery certificate dated June 28, 2025 issued by the respondent. 3. Upon perusal of the documents, it appears that against the demand notice dated March 15, 2024, the petitioner has filed the statutory appeal under the Uttar Pradesh Value Added Tax Act, 2008, however there is no stay order existing as the petitioner has not complied with the Section 55 of the said Act. The petitioner cannot be allowed to file a writ petition now challenging the recovery certificate that has been issued because of his failure in obtaining the stay before the appellate authority. Accordingly, we do not find any merit in the present writ petition. 4. The writ petition is disposed of with liberty granted to the petitioner to approach the appellate authority once again for obtaining the stay, if so advised. Order Date :- 14.8.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad