2019 (3) TMI 374 - HC - GST

Maintainability of petition - alternative remedy of appeal - order passed under Section 73 (9) of the U.P. GST Act, 2017 - Held that - The aforesaid 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 - petition dismissed.

Summary

The Allahabad High Court dismissed a writ petition challenging an order under Section 73(9) of the U.P. GST Act, 2017, citing the availability of appeal under Section 107 of the Act. The court declined to entertain the petition, stating that the petitioner should pursue the statutory remedy of appeal. The appeal was dismissed on the ground of alternate remedy.