2019 (12) TMI 1266 - HC - GST

Maintainability of appeal - alternative remedy of appeal - Imposition of penalty - HELD THAT - Since the petitioner has an alternative remedy to file an appeal, no interference is being called for by this Court in the matter. The writ petition stands dismissed on ground of alternative remedy.

Summary

The High Court of Uttarakhand dismissed the writ petition challenging a penalty imposed by the Assistant Commissioner, State Tax, under the Goods and Service Tax. The petitioner was informed of the alternative remedy to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 before the Commissioner.