Section 107 of the CGST Act, 2017—Jurisdiction of the Appellate Authority -- The writ petitioner failed to show as to how the order impugned is without jurisdiction, so as to call for interference in extraordinary writ jurisdiction of the Court.
Held that:-The Hon’ble High Court held that in view of efficacious remedy, by way of Appeal has been provided, the Court is not inclined to interfere under Article 227 of the Constitution of India and accordingly dismissed the writ petition and stay application. — Shree Parshwanath Corporation Vs. State of Rajasthan, The Joint Commissioner State GST, The Deputy Commissioner, SGST, Circle-A, Hanumangarh [2019] 17 TAXLOK.COM 123 (Rajasthan)