2018 Taxo.online 376
S.B. CIVIL WRIT NO. 15233/2018 dated 01.10.2018
UNION OF INDIA AND ORS.
Central Goods & Services Tax Act, 2017
Section 129(3),107 of CGST Act, 2017
Sangeet Lodha, Justice
Matter remanded back
Represented by: –
Petitioner: – Mr. Niraj Kumar Jain
Respondent: – Mr. Anil Bhansali
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.