HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2414 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Undeniably, against the order dated 22.09.2025 passed under Section 72 of the Uttar Pradesh (United Provinces) Excise Act, 1910 (hereinafter referred to as the 'Act'), the petitioner has efficacious alternative remedy of appeal under Section 72(7) of the Act. 2. In view of such preliminary objection raised by learned Standing Counsel that the petitioner has efficacious alternative remedy of appeal, interference claimed under Article 226 of the Constitution of India is declined. However, it is left open to the petitioner to avail his statutory remedy in accordance with law. 3. With the aforesaid observation, present writ petition is disposed of. May 5, 2026 Abhilash Versus Counsel for Petitioner(s) : Subedar Mishra Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Ansar Ahmad @ Ansar .....Petitioner(s) State Of U.P. And 3 Others .....Respondent(s) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad