2020 (11) TMI 789 - HC - GST

Maintainability of Petition - availability of alternative remedy of appeal - challenge on order under Section 130 of U.P. Goods and Services Tax Act, 2017 passed by the Deputy Commissioner (SIB), Commercial Tax, Mirzapur Range, Mirzapur - respondents states that the writ petition is not maintainable as the impugned order is appealable under Section 107 of the Act, 2017. HELD THAT - Without expressing any opinion on merits of the case of the petitioner the writ petition is dismissed on the ground of statutory remedy of appeal.

Summary

The High Court of Allahabad dismissed a writ petition challenging an order under Section 130 of the U.P. Goods and Services Tax Act, 2017. The court ruled that the petition was not maintainable as the order is appealable under Section 107 of the Act. The writ petition was dismissed on the ground of statutory remedy of appeal.