M N Gupta Agencies vs. The Union Of INDIA
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WPMS No. 361 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Pulak Raj Mullick, Advocate for the petitioner.
Mr. Rajesh Sharma, Standing Counsel for the Union of India/respondent no. 1. 3. Mr. Shobhit Saharia, Advocate for respondent no. 2. 4. Mr. Mohit Maulekhi, Standing Counsel for the State of Uttarakhand/respondent no. 3. 5. Since petitioner has a remedy of Appeal under Section 107 of Central Goods and Services Tax Act, 2017, therefore, this Court is not inclined to entertain the writ petition.
Accordingly, the writ petition is dismissed on the ground of alternative remedy with liberty to petitioner to approach the appropriate forum.
(Manoj Kumar Tiwari, J.)
2024 Navin
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