2018 Taxo.online 376

S.B. CIVIL WRIT NO. 15233/2018 dated 01.10.2018

BHOM SINGH

UNION OF INDIA AND ORS.

2018

GST

Central Goods & Services Tax Act, 2017

Section 129(3),107 of CGST Act, 2017

Sangeet Lodha, Justice

Matter remanded back

High Court

Rajasthan

Represented by: –

Petitioner: – Mr. Niraj Kumar Jain

Respondent: – Mr. Anil Bhansali

 

Order: –

This writ petition is directed against the order dated 25.09.2018 passed by the adjudicating. authority imposing tax liability and interest upon the petitioner in the proceedings under Section 129 (3) of the Rajasthan/Central Goods and Service Tax Act, 2017 (Act of 2017).

Indisputably, the order impugned is appeable under Section 107 of the Act of 2017.In this view of the matter, this Court is not inclined to entertain the present writ petition. It will be, however, open for the petitioner to avail remedy of appeal under the Act of 2017.

The writ petition is, accordingly, dismissed.