2023 (1) TMI 1329 - HC - GST

Maintainability of petition - availability of alternative remedy of appeal - HELD THAT - The petition stands disposed of with liberty to the petitioner to avail the alternative remedy observing that the petitioner shall be at liberty to seek exclusion of time spent in prosecuting this petition.

Summary

The petition challenges an order dated 05.02.2021 under Section 130 of the Karnataka Goods and Services Tax Act, 2017. The court disposed of the petition, allowing the petitioner to seek exclusion of time spent in prosecuting it. The petitioner is advised to avail the alternative remedy under Section 107 of the Act.