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2023 (10) TMI 1495

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....upta For the Respondent: C.S.C. ORDER Heard learned counsel for the petitioner, learned counsel representing the respondent No. 1 and learned Standing Counsel representing the respondent No. 2. Admittedly, against the order which is under challenge in this writ petition, a statutory remedy of appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 is available and as such, sub....

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....pportunity of hearing or not, we are of the considered opinion that the said ground being urged by the learned counsel for the petitioner before us in these proceedings can very well be taken up before the Appellate Authority by preferring appeal under Section 107 of U.P. Goods and Service Tax Act, 2017. We, are thus are not inclined to entertain this writ petition. We hereby dispose of this wr....