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2024 (3) TMI 788 - HC - GSTDismissal of contempt petition - appellant submits that the contempt bench has dismissed the contempt petition being not maintainable by observing that there is no provision under the G.S.T. Act for deciding the representation - HELD THAT:- After hearing learned counsel for the parties, independent of observation made by contempt bench that there is no provision under the Act, 2017 for deciding the representation, we find that the representation of the petitioner in terms of Writ Court's order dated 4.8.2023 stand decided by the competent authority by passing the order dated 21.9.2023 and, therefore, on the face of it, no contempt is made out as the remedy before the petitioner is to challenge the said order in accordance with law. Petition dismissed.
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