Maintainability of petition — The petitioner filed writ petition against the order of passed under Section 140 of GST Act, 2017. Since, the petitioner has an equally efficacious alternative remedy of preferring an appeal under the provisions of Bihar Goods and Services Tax Act, 2017. Writ petition disposed of granting him aforesaid liberty. — Micro Info Solution Pvt. Ltd. Vs. The State of Bihar Through The Principal Secretary-Cum-Commissioner, The Joint Commissioner, The Assistant Commissioner [2020] 20 TAXLOK.COM 063 (Patna)