HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4448 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Ms. Ayushi Gupta (through Video Conferencing) along with Sri Saurabh Kesarwani holding brief of Ms. Pragya Pandey, learned counsel for the petitioner. 2. The petitioner essentially seeks a direction to waive the requirement of pre-deposit in the appeal filed by it against the order dated 03.01.2025. 3. At present the appeal may not have been filed in view of such fact. We note that the discretion being prayed is to be exercised by the appellate authority when such appeal is filed. Till that discretion is exercised and proper order passed, the prayer made in this writ petition may remain premature. Also, there is no challenge to the validity of the law requiring pre-deposit. 4. In view of above, interference claimed is declined. 5. The writ petition is dismissed leaving it open to the petitioner to pursue its statutory remedy in accordance with law. October 7, 2025 Pratima Versus Counsel for Petitioner(s) : Mehul Khare, Pragya Pandey Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi, Saumitra Singh (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) M/S Hari Om Udyog And 2 Others .....Petitioner(s) Union Of India And 2 Others .....Respondent(s) Digitally signed by :- PRATIMA AGRAHARI High Court of Judicature at Allahabad