HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1672 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE VIVEK SARAN, 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 Orders dated 22.04.2024 and 03.02.2023 both 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, we have passed order dated 05.01.2026 in M/S Shree Shakti Infra Vs. State of U.P. & Anr., 2026:AHC:277-DB, following another order passed by us 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. March 19, 2026 Abhilash Versus Counsel for Petitioner(s) : Lalit Kumar Srivastava, Prakash Kumar Shrivastava Counsel for Respondent(s) : C.S.C. (Vivek Saran,J.) (Saumitra Dayal Singh,J.) M/S Rupa Traders .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad