This writ petition is dismissed as withdrawn
Section 107 of the CGST Act, 2017—Appeal ---The petitioner challenged the validity of the order dated 08.06.2020 under the provisions of the Finance Act, 1994 imposing liability upon the petitioner for payment of service tax along-with interest and penalties. The counsel for the respondents submitted that against the order impugned there is an alternative statutory remedy under Section 107 of the Act 2017. The court observed that once the efficacious remedy is available to the petitioner then there is no reason or occasion to bypass the statutory provisions.
Held that:- The Hon’ble High Court directed the petitioner to prefer an appeal within one month’s time. If such appeal is preferred, the same would be entertained by the appellate authority in accordance with law, ignoring the delay and latches in the matter.