SPECIAL APPEAL DEFECTIVE No. 183 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD SPECIAL APPEAL DEFECTIVE No. - 183 of 2026 M/s Greensworth Enterprises Private Limited .....Appellant(s) Versus State of U.P. and 3 others .....Respondent(s) Counsel for Appellant(s) : N.C. Gupta (Sr. Adv.) with Arjit Gupta Counsel for Respondent(s) : Ankit Gaur (S.C.) Chief Justice's Court HON'BLE ARUN BHANSALI, CHIEF JUSTICE HON'BLE KSHITIJ SHAILENDRA, J. 1. The appeal is barred by 21 days. An application seeking condonation of delay in filing the appeal has been filed today. 2. For the reasons indicated in the application, supported by affidavit and the fact that the delay is of 21 days, the same is allowed. The delay in filing the appeal is condoned. 3. This appeal is directed against order dated 07.01.2026 passed in Writ Tax No. 257 of 2022, whereby learned Single Judge, on account of the fact that the GST Appellate Tribunals were constituted and Members have been appointed, relegated the petitioner-appellant to avail the alternative remedy and while passing the order, directions were given safeguarding the interest of the appellant till the matter was heard and decided by the Tribunal. 4. It is submitted by counsel for the appellant that