WRIT TAX No. 1845 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1845 of 2026 M/s Novitech Health Care Private Limited …..Petitioner(s) Versus Commissioner Cgst & Central Excise, Commissionerate Agra and 8 others …..Respondent(s) Counsel for Petitioner(s) : Rameshwar Tiwari, Shailja Kant Tripathi, Shrey Singh Counsel for Respondent(s) : Gopal Verma, A.S.G.I., Dhananjay Awasthi, Krishna Agarawal Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Shrey Singh, learned counsel for the petitioner; Sri Krishna Agarawal, learned counsel for the Central revenue authorities; Sri Ankur Agarwal, learned counsel for the State revenue authorities and Sri Gopal Verma, learned counsel for the GSTN authorities. 2. Present writ petition has been filed for the following relief : "1. Issue a writ in the nature of mandamus or any other appropriate writ, direction or order commanding respondents to allow the petitioner to file appeal under Section 107 of CGST Act against Order in Original dated 24.12.2025 passed by respondent no.5 and treat the amount paid in DRC-03 as valid satisfaction of mandatory 10% deposit in compliance of order dated 29/01/2026 passed in Writ Tax No