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of <h1>Court Denies Writ Petition Against U.P. GST Order; Petitioner Directed to File Statutory Appeal u/s 107.</h1> <h3>M/s Agarwal Steel (Proprietorship) Versus The Commissioner Goods And Services Tax (Gst) U.P. Lko. And Others</h3> The HC declined to entertain the writ petition challenging an order under the U.P. Goods and Service Tax Act, 2017, citing the availability of a statutory ... Maintainability of petition - availability of statutory remedy of appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 - SCN was issued - petitioner did not respond - HELD THAT:- Without entering into the issue as to whether the show cause notice was served and the petitioner was given opportunity of hearing or not, it is opined that the said ground being urged by the learned counsel for the petitioner in these proceedings can very well be taken up before the Appellate Authority by preferring appeal under Section 107 of U.P. Goods and Service Tax Act, 2017. It is not inclined to entertain this writ petition - petition disposed off. The Allahabad High Court, presided by Hon'ble Vivek Chaudhary and Hon'ble Manish Kumar, addressed a writ petition where the petitioner challenged an order under the U.P. Goods and Service Tax Act, 2017. The petitioner argued that despite the availability of a statutory appeal under Section 107 of the Act, the writ petition should be entertained due to alleged violations of 'principles of natural justice.'The respondents contended that the petition should not be entertained as the petitioner failed to respond to a show cause notice, indicating no violation of natural justice principles. The Court noted that the petitioner could raise these issues before the Appellate Authority through the statutory appeal process.Consequently, the Court declined to entertain the writ petition, granting the petitioner 'liberty to file a statutory appeal under Section 107' or pursue other legal remedies. The Court directed that any appeal filed should be decided on its merits 'as expeditiously as possible.'
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