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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.

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Maintainability of petition — Since, the impugned order passed under Section 129 (3) of the Rajasthan/CGST Act, 2017, is appealable under Section 107 of the Act of 2017, Writ petition cannot entertain to adjudicate. Writ petition dismissed. — Bhom Singh S/O Shri Sardar Singh Vs. UOI [2018] 5 TAXLOK.COM 023 (Raj)
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