WRIT TAX No. 1586 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:53777-DB Chief Justice's Court Case :- WRIT TAX No. - 1586 of 2025 Petitioner :- Janta Timber Respondent :- Deputy Commissioner G.S.T. Noida and another Counsel for Petitioner :- Dhruva Dixit, Shwetank Tyagi Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed by the petitioner seeking to question the order dated 26.12.2023 passed by the Deputy Commissioner, State Tax, Sector-5, NOIDA under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (for short 'the Act'). 2. Perusal of the record indicates that against the order dated 26.12.2023, the petitioner had filed appeal and the appeal has been decided on 12.12.2024 and the said order passed by the Appellate Authority has not been challenged in the present writ petition. 3. Once the order impugned dated 26.12.2023 has already merged in the appellate order, challenging the same without questioning the appellate order cannot be countenanced. 4. The petition is not maintainable, the same is therefore, dismissed leaving it open for the petitioner to take appropriate proceedings in accordance