HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2436 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, 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 25.02.2025 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, reliance has been placed on M/S Shree Shakti Infra Vs. State of U.P. & Anr., 2026:AHC:277-DB, following another order passed 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. May 7, 2026 Abhilash Versus Counsel for Petitioner(s) : Atul Tej Kulshrestha, Ved Prakash Singh Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Shiv Brick Field .....Petitioner(s) State of U.P. and Another .....Respondent(s) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad