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2024 (1) TMI 501 - KARNATAKA HIGH COURTMaintainability of the writ petition - objection raised on the premise that the impugned order is appealable under Section 107 of CGST Act - HELD THAT:- The definition of “Adjudicating Authority” under the State Act, cannot be made applicable to the definition of “Adjudicating Authority” under Section 107 of the CGST Act as the expression Adjudicating Authority under the CGST Act is defined including the Commissioner as the Adjudicating Authority. To interpret the meaning of expression “Adjudicating Authority” found in Section 107 of CGST Act, one has to refer to the definition found in the very same Act and not any other Act, unless such prescription is found in the Act. No provision is pointed out to support the contention. Thus, this Court is of the view that the petitioner has alternative remedy of appeal before the Appellate Authority. No exceptional case is made to entertain the writ petition despite alternative remedy being available. Accordingly writ petition is not entertained.
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