https://www.taxtmi.com/caselaws?id=777265 A writ challenge to a tax penalty notice/order was declined because an effective statutory appeal under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 was available and the limitation period had not expired. The court held that the petitioner's complaint that the reply to the show cause process was not properly considered could be raised before the appellate authority, which was directed to give an opportunity of hearing and pass a reasoned order in accordance with law. The writ court therefore did not examine the merits and relegated the petitioner to the statutory appellate remedy. en-us Tue, 19 Aug 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777265 A writ challenge to a tax penalty notice/order was declined because an effective statutory appeal under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 was available and the limitation period had not expired. The court held that the petitioner's complaint that the reply to the show cause process was not properly considered could be raised before the appellate authority, which was directed to give an opportunity of hearing and pass a reasoned order in accordance with law. The writ court therefore did not examine the merits and relegated the petitioner to the statutory appellate remedy. Case-Laws GST Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777265