TMI Blog2021 (1) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... ccasion to bypass the statutory provisions. Consequently, the present writ petition stands disposed of, asking the petitioner to prefer an appeal within one month's time from today. In case, any such appeal is preferred alongwith other statutory requirements, the same would be entertained by the appellate authority in accordance with law, ignoring the delay and latches in the matter. - Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 and on the said date, an objection was raised by Sri Ashok Singh, learned counsel for the respondents that against the order impugned there is an alternative statutory remedy under Section 107 of the Central Goods and Service Tax Act 2017. Today, when the matter is taken up, again Sri Ashok Singh has raised the said objection and in support of his submission, he has placed reliance on the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 207 as well as the judgement of Madras High Court in M/s Sekar Exports (P) Ltd. Vs. The Appellate Dy. Commissioner, decided on 28.06.2019. In the facts and circumstances, once the efficacious remedy is available to the petitioner then there is no reason or occasion to bypass the statutory provisions. Consequently, the present writ petition stands disposed of, asking the petitioner to prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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