TMI Blog2022 (5) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... atural 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy of appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 is available and as such, submission of learned counsel for the respondents is that this writ petition ought not be entertained. On the other hand, learned counsel appearing for the petitioner has submitted that rule of exhaustion of alternative remedy is not absolute and in certain cases specially where principles of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 107 of U.P. Goods and Service Tax Act, 2017. We, are thus are not inclined to entertain this writ petition. We hereby dispose of this writ petition 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. In case any statutory appeal is preferred by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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