HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT - C No. - 39933 of 2026 Court No. - 38 HON'BLE VINOD DIWAKAR, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State, and perused the record. 2. The present petition has been filed challenging the order dated 30.06.2026 passed by respondent no. 2 in Computerized Case No. D20230150001606, State Vs. Meera Devi, in Case No. 210 of 2023-2024, whereby respondent no. 2 has issued a recovery notice for a sum of Rs.2,68,700/-, along with penalty of Rs.50,000/- and registration fee of Rs.54,270/-, making a total demand of Rs.3,72,970/- against the petitioner. It is contended that the aforesaid order has been passed without affording any opportunity of hearing to the petitioner. The petitioner has also challenged the recovery certificate dated 24.07.2026 issued by respondent no. 3. 3. At the outset, learned Standing Counsel submits that the petitioner has an efficacious alternative remedy of filing an appeal against the impugned order before the competent authority. He further submits that the petitioner may avail the said remedy in accordance with law. 4. In view of the aforesaid submission, without entering into the merits of the case, the present petition is disposed of with liberty to the petitioner to prefer an appeal against the impugned order dated 30.06.2026 before the competent appellate authority. 5. In the event the petitioner prefers such appeal within the prescribed period, the appellate authority shall consider and decide the same on its own merits, in accordance with law, by a reasoned and speaking order, without being influenced by any observation made in the present order. October 1, 2026 Anil K. Sharma Versus Counsel for Petitioner(s) : Ganesh Mani, Rahul Srivastava Counsel for Respondent(s) : C.S.C. (Vinod Diwakar,J.) Smt. Meera Devi .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) Digitally signed by :- ANIL KUMAR SHARMA High Court of Judicature at Allahabad