2023 (1) TMI 733

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... this stage as the order having been passed against the petitioner way back on February 18, 2018, the petitioner had appropriate remedy to challenge the same by filing appeal. Once demand has been raised against the petitioner after passing of the order by the competent Authority, no question arises for refund of the amount unless the order is set aside - the present petition is dismissed. - W .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ct, 2017 on February 18, 2018. Against the order so passed, the petitioner had remedy to appeal under Section 107 of the U.P. Goods and Services Tax Act, 2017. 3. Considering the aforesaid facts, in our opinion, nothing survives in the present petition at this stage as the order having been passed against the petitioner way back on February 18, 2018, the petitioner had appropriate remedy to cha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X