2019 (3) TMI 168 - HC - GST

Maintainability of petition - Validity of order passed under Section 73 (9) of the U.P. GST Act, 2017 dated 21.1.2015 - appealable order under Section 107 of the U.P. GST Act or not? - Held that - The order is appellable under Section 107 of the U.P. GST Act - In view of the statutory provision for appeal we are not inclined to entertain the petition at all. In appeal question of fact as well as law both can be considered and decided. Therefore, even if question of law is arising and there may not be any dispute of fact, still it is not proper to allow the petitioner to bye pass the statutory remedy. Appeal dismissed on the ground of alternative remedy.

Summary

The High Court of Allahabad dismissed a writ petition challenging an order under Section 73(9) of the U.P. GST Act, 2017 for penalty and interest. The court stated that the order is appealable under Section 107 of the Act, and the petitioner should pursue the statutory remedy of appeal rather than seeking relief through the writ petition. The appeal was dismissed on the ground of alternate remedy.