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<h1>GST Challenge Rejected: Petitioner Advised to Follow Statutory Appeal Procedures Under Section 107 of GST Act</h1> HC dismissed the writ petition challenging GST orders, finding no legal basis for the challenge. The court emphasized statutory appeal procedures under ... Maintainability of petition - availability of alternative remedy - service of SCN or not - 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. This judgment concerns a second writ challenging the same orders previously impugned in Writ Tax No.-84 of 2022. The earlier petition was disposed on 04.05.2022 with the following direction to seek statutory remedy: 'Without entering into the issue as to whether the show cause notice was served and the petitioner was given opportunity of hearing or not, we are of the considered opinion that the said ground being urged by the learned counsel for the petitioner before us 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. 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 preferred by the petitioner, the same shall be decided by the Appellate Authority on merit as expeditiously as possible.' The petitioner did not prefer the statutory appeal; instead submitted unspecified representations, which were dismissed and later rejected by the GST Council. No legal provision authorizing those representations was identified. The Court held the second writ 'not maintainable' and dismissed it, while reiterating liberty to pursue remedies available under law.
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