WRIT TAX No. 95 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:7393-DB Chief Justice's Court Case :- WRIT TAX No. - 95 of 2025 Petitioner :- M/s Shree Hari Steel Processor Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Akashi Agrawal,Ankur Agrawal Counsel for Respondent :- C.S.C., Nimai Dass, Addl. C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition has been filed by the petitioner aggrieved of the determination made vide Annexure-1 to the writ petition under Section 129(3) of the U.P.G.S.T. Act, 2017. 2. Various submissions have been made seeking to question the validity of the order and the fact that as the petitioner has deposited the amount of penalty imposed, the same may be ordered to be refunded back. 3. Once the determination has already been made by the authority and the amount of penalty deposited by the petitioner, we do not find any reason to entertain the petition against the order impugned. 4. The petitioner has an alternative remedy of filing an appeal and no reason has been indicated for by-passing the said remedy of appeal. 5. Consequently, the writ petition is dismissed leaving it open for the petitioner to avail the alternative remedy in acc