Writ petition not maintainable after statutory appellate remedy was left unused and unsupported representations were made.

A second writ petition challenging the same orders was held not maintainable after the earlier petition had already been disposed of with liberty to pursue the statutory appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017. Because no appeal was filed and the petitioner instead made representations before other authorities without any shown statutory basis, the Court treated the later writ as an improper attempt to bypass the appellate remedy and dismissed it.

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Issues: Whether the second writ petition challenging the same orders was maintainable after the earlier petition had already been disposed of with liberty to avail the statutory appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017.

Analysis: The petitioner had earlier been granted liberty to pursue the statutory appellate remedy, but no appeal was filed. Instead, representations were made before other authorities and were rejected. No statutory basis for those representations was shown. In these circumstances, the Court treated the subsequent writ petition as not maintainable.

Conclusion: The second writ petition was not maintainable and was dismissed.

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