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2022 (6) TMI 134 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Section 107 of the CGST/ SGST Act, 2017 - Evasion of turnover and tax - HELD THAT:- Perusal of the impugned order shows that the Proper Officer has issued detailed show cause notice based on documentary evidences indicating evasion of turnover and tax. In the impugned order, the Proper Officer under the CGST/ SGST Act, 2017 has recorded a finding that "pursuant to the notice, assessee appeared and mainly pressed point Nos.5, 7, 9 and 10 of the show cause notice." Thus, as per the impugned order, it appears that the petitioner has pressed his reply before the Proper Officer only on point Nos.5, 7, 9 and 10 of the show cause notice and his submissions have been noted by the Proper Officer in the impugned order and, thereafter giving reasons, contention of the petitioner has been rejected. Since the petitioner has an alternative remedy of appeal in which questions of fact and law may be raised and, therefore, the writ petition deserves to be dismissed on the ground of alternative remedy of appeal under Section 107 of the CGST/ SGST Act, 2017. It is made clear that in the event the petitioner files an appeal before the appellate authority complying with the statutory provisions, then the appeal shall be heard by the appellate authority without being influenced by any of the observations made in the body of this order. Petition dismissed.
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