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of The HC dismissed the writ petition under Article 226 as non-maintainable and time-barred. The petitioner challenged an inspection conducted on 24.02.2023 and an Order-in-Original dated 19.11.2024, but failed to prefer the statutory appeal within the three-month period prescribed by Section 107(1) and did not establish sufficient cause to invoke Section 107(4). The Court held that factual disputes and an appealable order preclude writ relief where an effective statutory appellate remedy exists; the writ court will not function as an appellate forum. Having found no satisfactory explanation for the delay and no basis to disturb the impugned order, the petition was disposed of.
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