2018 (12) TMI 1650 - HC - GST

Appealable Order or not - Section 107 of the Central Goods and Service Tax Act, 2017 - alternative statutory remedy of appeal - HELD THAT - The writ petition is disposed of at this stage, relegating the petitioner to avail the alternative efficacious remedy. In case the appeal is not entertained on merits, the petitioner shall be at liberty to have recourse to the appropriate remedy, in accordance with law. Petition disposed off.

Summary

The High Court of Himachal Pradesh found that the impugned order related to the Scheme of Budgetary Support under Goods and Service Tax regime is appealable before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017. The writ petition was disposed of, directing the petitioner to pursue the alternative remedy of appeal.