9911796707
TMI Blog2022 (7) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard Sri Aloke Kumar, learned counsel for the petitioner and learned Standing Counsel for the State-respondents. This writ petition has been filed to quash the order dated 15.07.2021 passed by the respondent no.3 under Section 73 of CGST/UPGST Act, 2017 for the Assessment Year 2017-18 (July, 2017 to March, 2018) and 2019-2020. In paragraph nos. 32 and 34 of the counter affidavit, the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus, in this view matter passed the order dated 15.07.2021 under Section 73 of U.P. GST Act for A.Y. 2017-18, 2018-19 and 2019-2020. 34. That the contents of Paragraph nos. 47 & 48 of the writ petition are not admitted, as stated, hence denied. In reply thereto, it is submitted that the present writ petition also suffers from the vice of non-invocation of alternative remedy because under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner, the writ petition is dismissed on the ground of alternative remedy, leaving it open for the petitioner to file appeal before the appellate authority. Since the writ petition is pending before this Court since 2021, therefore, we direct that in the event petitioner files appeal against the impugned order before the appellate authority under Section 107 of the Act within three weeks then a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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