Classification of Service — Learned Government Advocate for the State raises preliminary objection regarding maintainability of the petition on the ground that against the impugned order, alternative and efficacious remedy of appeal is available under the provisions of Goods and Service Tax Act, 2017.
Held that:- It is not in dispute that a remedy of appeal is available to the petitioner against the impugned order. In view of the aforesaid, we are not inclined to entertain the present petition as the alternative and efficacious remedy of appeal is available to the petitioner.
In view of the aforesaid, the present petition is disposed of with liberty to the petitioner to avail the remedy of appeal in accordance with law. — K.S.M. International Vs. Assistant Commissioner State Tax Anti Evasion Bureau Jabalpur  21 TAXLOK.COM 076 (MP)