HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2431 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 23.02.2025 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 6, 2026 Shiv Versus Counsel for Petitioner(s) : Shubham Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) M/S Purnima Enterprises .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) Digitally signed by :- SHIV KUMAR SHARMA High Court of Judicature at Allahabad