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2019 (3) TMI 168

:- The order is appellable under Section 107 of the U.P. GST Act - In view of the statutory provision for appeal we are not inclined to entertain the petition at all. - In appeal question of fact as well as law both can be considered and decided. Therefore, even if question of law is arising and there may not be any dispute of fact, still it is not proper to allow the petitioner to bye pass th .....

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l question is involved and therefore the petitioner should not be relegated to the remedy of appeal. In appeal question of fact as well as law both can be considered and decided. Therefore, even if question of law is arising and there may not be any dispute of fact, still it is not proper for us to allow the petitioner to bye pass the statutory remedy. Accordingly, the appeal is dismissed on the g .....

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