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TMI Blog2025 (5) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh Video conferencing with Shri Ravi Kar Patel, Advocate. For the Respondent: Ms. Anuradha Jain, P.L.. ORDER PER 1. This writ petition has been filed by the petitioner seeking for the following relief : a. That, this Hon'ble Court may kindly be pleased to allow the present writ petition. b. That, this Hon'ble court may kindly be pleased to issue writ/Order/ Direction to respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Raipur, exercising power under section 74 (9) of the Chhattisgarh Goods and Service Tax, Act, 2017 (for short, 'the Act of 2017') by which a demand of Rs. 02,48,454/- was made against the petitioner to be deposited within a period of 90 days. He further submits that a summary of show cause notice dated 05/08/2024 (Annexure P/2) was issued against the petitioner which was duly replied by him on 09/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to maintainability of the writ petition itself. She further submits that the impugned order is appealable under the provision of 107 of the Act of 2017 before Appellate Authority and in this case Joint Commissioner/State. Therefore, she further submits that in order to entertain the appeal, the respondent is required to deposit 10% of tax demanded. However, the petitioner has filed this wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as has been done in other writ petitions by the Coordinate Benches. 5. Heard learned counsel for the parties and perused the appended documents. 6. Of Course, there is no bar for entertaining the writ petition despite availability of the alternative remedy. However, it is for this Court to entertain or not to entertain the same looking to the facts and circumstances of the case. Admittedly, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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