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In view of the statutory remedy of appeal available to the petitioner, he prays for and is granted dismissal of this writ petition.

Maintainability of petition — The petitioner through writ petition challenged the order of detention passed under section 129(1) of the CGST Act, 2017 read with section 20 of the IGST Act. Since, statutory remedy of appeal is available to the petitioner, writ petition disposed of granting liberty to the petitioner to challenge the said order under section 107 of the GST Act, 2017. — Rajhans Transport Service Pvt. Ltd. Through Auth. Person Vs. State of U.P. Through Finance Secretary, Finance Ministry & Ors [2020] 20 TAXLOK.COM 039 (Allahabad)