9911796707
TMI Blog2024 (10) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate forum - appellate forum - HELD THAT:- It is for the Appellate Forum to decide, whether the appeal is within time, and if not, whether the delay needs to be condoned or not. The writ petition is disposed of with liberty to petitioner to approach Appellate Authority, as provided under Section 107 of the Uttarakhand GST Act. X X X X Extracts X X X X X X X X Extracts X X X X ..... atter back to assessing authority for fresh consideration after allowing the necessary opportunity of being heard to the Petitioner. 4. Learned State Counsel submits that the order impugned in the writ petition was passed under Section 73 of Uttarakhand GST Act, which is appealable under Section 107 of the said Act. 5. Learned counsel for the petitioner does not dispute the said submission, he, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has Statutory remedy of filing appeal, therefore, writ petition is not maintainable. 7. Learned counsel for the petitioner submits that Appellate Forum was not available in view of judgment dated 20.06.2022 rendered in SPA No. 123 of 2022 and the legal position, regarding availability of remedy of appeal became clear only on 24.06.2024, when Division Bench of this Court reviewed the earli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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