2024 (11) TMI 180

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....) : Mr. P. Das, Advocate. For the Respondent(s) : Mr. S. C. Keyal, Standing Counsel. ORDER PER Heard Mr. P. Das, the learned counsel appearing on behalf of the Petitioner and Mr. S. C. Keyal, the learned Standing Counsel appearing on behalf of the CGST. 2. The Petitioner herein has challenged the order-in-original dated 28.03.2022 on the ground that the Petitioner could not appear in the pe....

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.... Article 226 of the Constitution. 5. Accordingly, this Court dismisses the instant petition on the ground of not being entertained without touching on the merits. The Petitioner if so aggrieved by the order by which the appeal has been dismissed, would be at liberty to avail other remedies provided under the CGST Act, 2017 and in such proceedings, the Petitioner would also be at liberty to take s....