2020 (11) TMI 789 - ALLAHABAD HIGH COURT - GST

Head Note / Extract:
Maintainability of Petition - availability of alternative remedy of appeal - challenge on order under Section 130 of U.P. Goods and Services Tax Act, 2017 passed by the Deputy Commissioner (SIB), Commercial Tax, Mirzapur Range, Mirzapur - respondents states that the writ petition is not maintainable as the impugned order is appealable under Section 107 of the Act, 2017. HELD THAT:- Without expressing any opinion on merits of the case of the petitioner the writ petition is dismissed on the ground of statutory remedy of appeal.