2020 (2) TMI 621 - HC - GST

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.

Summary

The High Court of Allahabad dismissed the writ petition as a statutory appeal was pending under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 before the Additional Commissioner, Grade-2, Appeal-2, Commercial Tax / SGST, Kanpur. The petitioner should not have approached the writ Court in this matter.