2024 (7) TMI 56

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....shra,Piyush Tripathi,Shrikant Chaudhary For the Respondent : C.S.C. ORDER 1. Heard Sri Manoj Kumar Mishra, learned counsel for the petitioner as well as learned Standing Counsel for the respondents. 2. By means of present writ petition, the petitioner has challenged the order dated 18.12.2023, passed u/s 73 of U.P.GST/CGST/IGST Act, 2017 passed by the Deputy Commissioner, State Tax, Sector, Se....

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.... of an appeal as provided u/s 107 of the UPGST/CGST Act and even according to the judgement of the Hon'ble Supreme Court in the case of Commissioner of Income Tax & Others Vs. Chhabil Dass Agarwal reported in 2014 (1) SCC 603, it has been held matters involving tax where provision of appeal is provided, the assessee should be relegated to the said remedy. 5. Accordingly, this court is of the ....