HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2423 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Shri Suyash Agarwal, learned counsel for the petitioner and Shri Amit Mahajan, learned counsel for the revenue. 2. Challenge has been raised to the adjudication order 31.10.2025 passed in the case of the petitioner under section 73 of the CGST Act, 2017 for tax period June, 2021 to March, 2022. 3. At the outset, learned counsel for the revenue has raised preliminary objection that the petitioner has efficacious alternative remedy of appeal available against the impugned order. 4. On the other hand, learned counsel for the petitioner contends that the remedy of appeal has been lost for reasons beyond control of the petitioner. She, a lady was attending to the serious ailments suffered by her husband who was practically in an intensive medical care. Such fact has been stated in paragraph 28 of the writ petition. Thus, it has been contended, in view of the harsh time line prescribed under the Act, petitioner has been disabled from filing appeal, after lapse of 120 days from the date of uploading of the impugned order as also from the date of other service. 5. In such facts, on query, learned counsel for the revenue fairly states that solely in view of unavoidable circumstances faced by the petitioner, the revenue may not object to allow the petitioner to file the appeal within a Versus Counsel for Petitioner(s) : Sumeet Mishra, Suyash Agarwal Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi, Saumitra Singh Baba Iron Scrap Company .....Petitioner(s) Assistant Commissioner, Cgst And 2 Others .....Respondent(s) reasonable time as may be provided by the Court. 6. In view of such fair stand taken by the learned counsel for the revenue, we sustain the preliminary objection such that, writ petition is disposed of, leaving it open to the petitioner to avail statutory remedy of appeal. If such appeal is filed within a period of two weeks' from today, the same may be entertained without raising any objection as to limitation. 7. As to the requirement of pre-deposit, any amount that may have been deposited against DRC 03 may be adjusted. May 6, 2026 Bhanu WTAX No. 2423 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- BHANU PRATAP KUSHWAHA High Court of Judicature at Allahabad