2024 (7) TMI 48

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..... mendation of prosecution under Section 132(1) of the Goods and Services Tax Act, 2017 - HELD THAT:- The petitioner/company is having registered office at Agra and respondent No.3-Additional Commissioner, CGST Central Excise, Agra Commissionerate, Agra (Uttar Pradesh) has passed the impugned order. Therefore, appeal would lie to the Additional Commissioner (Appeals), GST, 3/194, Vishal Khand-3, Gom .....

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..... er has been disclosed the remedy of appeal against the impugned order before the Additional Commissioner (Appeals), GST, Gomti Nagar, Lucknow (U.P.) within 90 days and instead of availing the alternative remedy of appeal, the petitioner has approached this Court by way of Writ Petition under Article 226 of the Constitution of India. 3 . Learned counsel appearing for respondent submits that this Co .....

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..... spondent No.3-Additional Commissioner, CGST Central Excise, Agra Commissionerate, Agra (Uttar Pradesh) has passed the impugned order. Therefore, appeal would lie to the Additional Commissioner (Appeals), GST, 3/194, Vishal Khand-3, Gomti Nagar, Lucknow (U.P.) as advised in the impugned order. 7 . Accordingly, the present Writ Petition stands dismissed as withdrawn with the aforesaid liberty. - .....

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