Home Case Index All Cases GST GST + HC GST - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 239 - HC - GSTMaintainability of petition - availability of statutory remedy of appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 - petitioner had not responded - violation of principles of natural justice - HELD THAT:- Without entering into the issue as to whether the show cause notice was served and the petitioner was given opportunity of hearing or not, the said ground being urged by the learned counsel for the petitioner before us in these proceedings can very well be taken up before the Appellate Authority by preferring appeal under Section 107 of U.P. Goods and Service Tax Act, 2017. This writ petition is disposed off with the liberty to the petitioner to file a statutory appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 or to take recourse of any other legal remedy available to him - petition disposed off.
|