2023 (8) TMI 1450 - HC - GST

Maintainability of petition - availability of alternative remedy - deposit of tax was not voluntary - HELD THAT - Appellant contends that the representation of the petitioner would be duly adverted to and the competent authority shall pass necessary order in accordance with law. It goes without saying that as and when such orders are passed the petitioner shall have the liberty of pursuing further remedies as are available to him as per law. The writ petition is disposed off.

Summary

The petitioner deposited tax under Section 129(1) of the GST Act 2017. A representation was made requesting adjudication under Section 129(3) and the state counsel assured necessary action. The petitioner can pursue further remedies as per law. The writ petition is disposed of accordingly.