Since there is no error of jurisdiction or violation of the rules of natural justice in the impugned order, the petitioner should move before appellate authority by way of an appeal
Section 107 of the CGST Act, 2017— Appeal -- The petitioner challenged penalty order under the Act. The court observed that the petitioner has an effective alternative remedy by way of an appeal before the appellate authority. The order is not vitiated by any error of jurisdiction or violation of the rules of natural justice so as to warrant an interference with the same in these proceedings.
Held that:- The Hon’ble High Court dismissed the petition and directed that recovery of amounts confirmed against the petitioner by penalty order shall be kept in abeyance for a period of three weeks, so as to enable the petitioner to move the appellate authority.