https://www.taxtmi.com/caselaws?id=391222 A writ petition under Article 226 challenging a penalty order under Section 129(3) of the CGST Act was found not maintainable because an alternative statutory appeal was available under Section 107 of the U.P. GST Act, 2017. The High Court declined to exercise its discretionary writ jurisdiction at that stage and left the petitioner to pursue the statutory appellate remedy. No examination of the merits of the penalty order was undertaken, and the dismissal rested solely on the availability of the alternate remedy. en-us Tue, 21 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391222 A writ petition under Article 226 challenging a penalty order under Section 129(3) of the CGST Act was found not maintainable because an alternative statutory appeal was available under Section 107 of the U.P. GST Act, 2017. The High Court declined to exercise its discretionary writ jurisdiction at that stage and left the petitioner to pursue the statutory appellate remedy. No examination of the merits of the penalty order was undertaken, and the dismissal rested solely on the availability of the alternate remedy. Case-Laws GST Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391222