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2020 (2) TMI 621 - HC - GSTMaintainability of petition - appeal pending before Additional Commissioner - HELD THAT - It appears that a statutory appeal filed by the writ petitioner under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, is pending before the Additional Commissioner, Grade-2, Appeal-2, Commercial Tax / SGST, Kanpur, being the respondent no. 4 - Since a statutory appeal has been preferred by the writ petitioner, he ought not to have approached the writ Court. Petition dismissed.
The High Court of Allahabad dismissed the writ petition as a statutory appeal was pending under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 before the Additional Commissioner, Grade-2, Appeal-2, Commercial Tax / SGST, Kanpur. The petitioner should not have approached the writ Court in this matter.
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