Section 107 of the CGST Act, 2017—Appeal —The petitioner preferred petition against order dated 05.05.2020 passed by the Joint Commissioner, CGST, Audit Commissionerate, Kanpur. The Court observed that the petitioner has an alternative remedy of filing an appeal under Section 107 of CGST, 2017 before the appellate tribunal.
Held that:- The Hon’ble High Court dismissed the writ petition on the ground that the petitioner has an alternative remedy of filing an appeal against the order.—Punjab National Bank Through Its Manager Law Shri Shashank Raj Jaiswal Vs Union of India Through Principal Secreatry (Revenue) And 3 Others [2020] 25 TAXLOK.COM 046 (Delhi)