2026 (6) TMI 308

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....rwal For the Respondent(s) : C.S.C. ORDER 1. Heard Shri Suyash Agarwal, learned counsel for the petitioner and Shri Arvind Kumar Mishra, learned Standing Counsel for the State respondent. 2. Challenge has been raised to the adjudication order dated 02.02.2026 passed by respondent no. 1 for Financial Year 2023-24, under section 74 of the U.P. CGST Act, 2017 (hereinafter referred to as &....

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.... 5. In that view, preliminary objection has been raised, that the petitioner has efficacious alternative remedy of appeal. 6. Having heard the learned counsel for the parties and having perused the record, without attempting to draw any inference on the merit issues and leaving all issues to be tested on their own merits (before the appellate authority), we sustain the preliminary objection rai....