Rahul Agencies vs. Commissioner (Appeals), Customs, CGST And Central Excise And Another
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Court No. - 10 Case :- WRIT TAX No. - 66 of 2023 Petitioner :- Rahul Agencies Respondent :- Commissioner (Appeals), Customs, Cgst And Central Excise And Another Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- Krishna Agarawal Hon'ble Rohit Ranjan Agarwal,J. A preliminary objection has been raised by Sri Krishna Agarawal, learned counsel appearing for the respondent that the writ petition filed by the petitioner is not maintainable as there is an alternative remedy of filing an appeal under Section 86 of the Finance Act.
In view of the said fact as there is an alternative remedy of filing an appeal, the present writ petition is not maintainable, and the same is hereby dismissed as not maintainable.
Office is directed to return the certified copy of the order to counsel for the petitioner.
Order Date :- 27.1.2023 SK Goswami SHIVAKANT GOSWAMI High Court of Judicature at Allahabad
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