Writ Petition filed before the High Court deserved to be dismissed on the ground of alternative remedy of filing of appeal under Section 107 is available. 

Facts: In this case, the assessee filed the Writ Petition against the order passed under section 73(9) by the Deputy Commissioner and consequential order of penalty and interest thereof, instead of taking the alternate remedy of appeal provided under the law. The Appellant submitted that the facts of the order on which basis the appeal to be filed is related to question of law. Therefore, the Writ Petition has been filed. 

Issue: whether since the aforesaid order was appealable under section 107 of the CGST Act, writ petition deserved to be admitted or dismissed on the ground of alternative remedy. 

Held: The High Court of Allahabad held that even if the matter is related to the question of law, it cannot be allowed to by-pass the statutory remedy available to the Appellant of filing an appeal provided under the law. It was held that the Petitioner cannot directly file an appeal before the High Court without going for the remedy of appeal. The Appeal was dismissed in the favor of the revenue.

To read the complete judgment 2019 Taxo.online 138