The petitioner has approached this Court impugning Ext.P8 penalty order under the GST Act. Although various contentions are raised in the writ petition in its challenge against Ext.P8 Penalty order, I am of the view that against Ext.P8 order, the petitioner has an effective alternative remedy by way of an appeal before the appellate authority. This is more so because I do not find the impugned order 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. Accordingly, without prejudice to the right of the petitioner to move the appellate authority under the GST Act, the writ petition in its challenge against Ext.P8 penalty order, that was passed as early as in 2019, is dismissed.

Taking note of the submission of the learned counsel for the petitioner that he would require some time to move the appellate authority, I direct that recovery steps for recovery of amounts confirmed against the petitioner by Ext.P8 penalty order shall be kept in abeyance for a period of three weeks, so as to enable the petitioner to move the appellate authority in the meanwhile.