HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3683 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Having heard learned counsel for the parties and having perused the record, it appears, the petitioner has availed statutory remedy under Rule 86A(2) of the CGST Rules, 2017, with respect to order dated 03.08.2026, passed by respondent no.2. 2. To the extent, the petitioner has availed statutory remedy against the impugned order, preliminary objection raised as to the maintainability of the writ petition, is sustained. 3. Accordingly, the writ petition is disposed of with the observation, subject to the petitioner filing a copy of this order before the respondent no.1, his application filed under Rule 86A(2) of the Rules may be dealt with and decided, as expeditiously as possible, preferably within a period of two weeks from the date of compliance shown by the petitioner. September 8, 2026 Prakhar Versus Counsel for Petitioner(s) : Ajay Kumar Yadav, Ashish Bansal, Shalini Goel Counsel for Respondent(s) : Dhananjay Awasthi (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Chimera Infrastructure Private Limited .....Petitioner(s) Assistant Commissioner CGST Commissionerate And 2 Others .....Respondent(s) Digitally signed by :- PRAKHAR SRIVASTAVA High Court of Judicature at Allahabad