Appeal — The petitioner through writ petition challenging the order passed by Assistant Commissioner, State Tax, Uttarakhand GST, by which a penalty of Rs.3,41,376/- has been imposed upon the petitioner. Since the petitioner has an alternative remedy under Section 107 of the CGST Act, 2017 to file an appeal before appellate authority, writ petition cannot be entertained. Dismissed. — Agarwal Timber Suppliers Vs. State of Uttarakhand, Assistant Commissioner State Tax Uttarakhand Goods And Service Tax Squad A Rampur Road, Rudrapur, State Tax Officer Uttarakhand, Depot Officer, Uttarakhand, Uttarakhand Forest Development Corporation [2019] 14 TAXLOK.COM 106 (Uttarakhand)