2023 (5) TMI 231

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..... fore the appellate authority for Advance Ruling under Section 100 of the WBGST Act, 2017 and in view of the availability of alternative remedy, this writ petition is not entertained and any relief cannot be granted to the petitioner except granting liberty to the petitioner to file the appeal against the aforesaid impugned order before the appellate authority in accordance with law, within 30 days .....

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..... its locus standi. The aforesaid impugned order is an appellable order before the appellate authority for Advance Ruling under Section 100 of the WBGST Act, 2017 and in view of the availability of alternative remedy, I am not inclined to entertain this writ petition and to grant any relief to the petitioner except granting liberty to the petitioner to file the appeal against the aforesaid impugned .....

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