The present writ petition is filed under Articles 226 & 227 of the Constitution of India being aggrieved by the order dated 25.01.2020 passed by the respondent Assistant Commissioner, State Tax Anti Evasion Bureau, Jabalpur, whereby a penalty on the petitioner has been imposed.

Learned counsel for the petitioner submitted that the said order has been passed by the said authority without giving reasonable opportunity of hearing to the petitioner to defend and place his case before it.

Learned Government Advocate for the State raises preliminary objection regarding maintainability of the petition on the ground that against the impugned order, alternative and efficacious remedy of appeal is available under the provisions of Goods and Service Tax Act, 2017.

It is not in dispute that a remedy of appeal is available to the petitioner against the impugned order. In view of the aforesaid, we are not inclined to entertain the present petition as the alternative and efficacious remedy of appeal is available to the petitioner.

In view of the aforesaid, the present petition is disposed of with liberty to the petitioner to avail the remedy of appeal in accordance with law.

Accordingly the present petition is disposed of.