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2023 (10) TMI 99 - HC - GSTMaintainability of petition - availability of alternative remedy - Vague SCN - SCN does not specify the violation or infringement of any of the provisions of the Act - misuse of the e-way bills by the two firms - no evidence has either been provided or disclosed for misuse of E-way bill - principles of natural justice - HELD THAT:- The respondent No. 2 has passed the impugned order after due consideration of the objections of the petitioner taken before him. There are no procedural impropriety committed by the respondent No. 2 in passing the impugned order. This is not a fit case where the statutory remedy of Appeal under Section 107 of the UPGST Act, 2017/CGST Act, 2017 can be bypassed. All the writ petitions are accordingly dismissed on the ground of availability of alternative remedy. However, liberty is granted to the petitioner to file an appeal under Section 107 of the Act before the Appellate Authority within a period of three weeks from today.
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