2025 (3) TMI 1020

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..... ot - HELD THAT:- Undisputedly, the petitioner did not prefer any appeal instead he made a representation to some authority which has been dismissed as not acceptable/ maintainable. He has then approached the GST Council, which has also rejected the same. The second writ petition is not maintainable, accordingly, it is dismissed.
Hon'ble Rajan Roy And Hon'ble Om Prakash Shukla JJ. For .....

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..... ferring appeal under Section 107 of U.P. Goods and Service Tax Act, 2017. We, are thus are not inclined to entertain this writ petition. We hereby dispose of this writ petition with the liberty to the petitioner to file a statutory appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 or to take recourse of any other legal remedy available to him. In case any statutory appeal is prefe .....

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