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2025 (5) TMI 306
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....alash Soni, Advocate appeared through Video conferencing with Shri Ravi Kar Patel, Advocate. For the Respondent: Ms. Anuradha Jain, P.L.. ORDER PER 1. This writ petition has been filed by the petitioner seeking for the following relief : a. That, this Hon'ble Court may kindly be pleased to allow the present writ petition. b. That, this Hon'ble court may kindly be....
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....nexure P/1) passed by the Assistant Commissioner State Tax, Circle-4, Raipur, exercising power under section 74 (9) of the Chhattisgarh Goods and Service Tax, Act, 2017 (for short, 'the Act of 2017') by which a demand of Rs. 02,48,454/- was made against the petitioner to be deposited within a period of 90 days. He further submits that a summary of show cause notice dated 05/08/2024 (Annexure P/2) ....
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.... of the counsel for the petitioner and raises a preliminary objection with regard to maintainability of the writ petition itself. She further submits that the impugned order is appealable under the provision of 107 of the Act of 2017 before Appellate Authority and in this case Joint Commissioner/State. Therefore, she further submits that in order to entertain the appeal, the respondent is required....
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....75 (4) of Act of 2017, therefore this Court may entertain this writ petition as has been done in other writ petitions by the Coordinate Benches. 5. Heard learned counsel for the parties and perused the appended documents. 6. Of Course, there is no bar for entertaining the writ petition despite availability of the alternative remedy. However, it is for this Court to entertain or not to entert....