Maa Vindhyavasini Pvt. Ltd. vs. State Of U.P. Through Secretary, Institutional Finance, U.P. Govt., Lucknow And 3 Others
(Allahabad High Court, Uttar Pradesh)

ORDER

Having heard the learned advocates for the parties and upon perusing the instant writ petition, it appears that a statutory appeal filed by the writ petitioner under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, is pending before the Additional Commissioner, Grade-2, Appeal-2, Commercial Tax / SGST, Kanpur, being the respondent no. 4.

Since a statutory appeal has been preferred by the writ petitioner, he ought not to have approached the writ Court. The writ petition is liable to be dismissed and stands dismissed accordingly.