HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1673 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE VIVEK SARAN, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State respondents. 2. Challenge has been raised to the ex parte Adjudication Order dated 16.08.2024 passed under Section 73 of the U.P.G.S.T. Act, 2017. 3. Preliminary objection has been raised that the petitioner has alternative remedy of appeal. 4. On the issue of limitation, we have passed order dated 05.01.2026 in M/S Shree Shakti Infra Vs. State of U.P. & Anr., 2026:AHC:277-DB, following another order passed by us in M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh & Anr., 2025:AHC:229995-DB. 5. In view of the above, it appears, the petitioner has statutory remedy of appeal available to it. Leaving that course open, interference claimed is declined. 6. Accordingly, the present petition is disposed of. March 19, 2026 Abhilash Versus Counsel for Petitioner(s) : Shubham Agrawal Counsel for Respondent(s) : C.S.C. (Vivek Saran,J.) (Saumitra Dayal Singh,J.) M/S Jadaun Brothers .....Petitioner(s) State of U.P. and Another .....Respondent(s) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad