2023 (12) TMI 1398

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..... -
GST
Maintainability of petition - availability of alternative remedy - Challenge to penalty orders under Section 129 of the CGST/SGST Act, 2017 - HELD THAT:- Admittedly, the petitioner has the remedy of filing an appeal against the said order. Instead of filing the statutory appeal, the petitioner has approached this Court in the present writ petition. As the petitioner has an efficacious .....

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..... passed for an amount of Rs. 1,93,932/- and Rs. 1,85,518/-. 2. Admittedly, the petitioner has the remedy of filing an appeal against the said order. Instead of filing the statutory appeal, the petitioner has approached this Court in the present writ petition. As the petitioner has an efficacious alternate remedy to file a statutory appeal, this Court does not entertain the present writ petition. .....

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