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of <h1>Legal Challenge Denied: GST Assessment Order Can Be Contested Through Standard Administrative Appeal Under Section 107</h1> HC dismissed the writ petition on jurisdictional grounds, finding an alternative remedy through appeal under Section 107 of GST Act. The court noted the ... Maintainability of petition - availability of alternative remedy - Seeking cancellation of old GST registration and to transfer the ITC credited from the old GST registration to the new GST registration - HELD THAT:- The petitioner has an alternative remedy of filing an appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 before the appellate authority. While challenging rest of the findings, petitioner can also raise the findings before the appellate authority who can look into the matter and decide the same in accordance with law. The writ petition is consigned to record. Issues involved: Petition for mandamus to cancel old GST registration and transfer ITC to new registration; Preliminary objection on jurisdiction; Availability of alternative remedy through appeal.Jurisdictional Issue: The petitioner sought a mandamus directing the respondent to cancel the old GST registration and transfer the ITC to the new registration. The learned Standing Counsel raised a preliminary objection, stating that the issue could be raised before the appellate authority. The petitioner had submitted a reply to a notice under Section 61 of the GST Act, highlighting an error during migration to the new GST number. The assessment authority, in its order under Section 73(9) of the U.P. Goods and Service Tax Act, 2017, rejected the petitioner's submissions. The court noted that the petitioner had the option to appeal under Section 107 of the Act, where the appellate authority could consider all aspects, including the migration issue, and make a decision in accordance with the law.Conclusion: The High Court, acknowledging the availability of an alternative remedy through appeal, consigned the writ petition to record, granting the petitioner the liberty to challenge the findings before the appellate authority.
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