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2020 (9) TMI 212 - HC - GSTJurisdiction - Contention that order has been passed without considering the reply and no notice issued for penalty - submission of petitioner is that the order is beyond jurisdiction, inasmuch as, the proceedings are culminated in the impunged order dated 03.07.2020, arose out of Section 129 of the U.P. Goods and Services Tax Act, 2017 - HELD THAT:- The pith and substance of the order impugned is in the nature of an order assessing the tax liability of the petitioner and determining the consequent penalty. All other arguments are in the nature of grounds, on the foot of which challenge may be laid to the impugned order. We do not propose to go into the merits of the submissions, at this stage, since an alternative and efficacious remedy is available to the petitioner under Section 107 of the G.S.T. Act. The writ petition is dismissed on the ground of alternative remedy.
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