2020 (2) TMI 621 - ALLAHABAD HIGH COURT - GST

Head Note / Extract:
Maintainability of petition - appeal pending before Additional Commissioner - HELD THAT:- It appears that a statutory appeal filed by the writ petitioner under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, is pending before the Additional Commissioner, Grade-2, Appeal-2, Commercial Tax / SGST, Kanpur, being the respondent no. 4 - Since a statutory appeal has been preferred by the writ petitioner, he ought not to have approached the writ Court. Petition dismissed.