Shree Parshwanath Corporation vs. State Of Rajasthan, The Joint Commissioner State Gst, The Deputy Commissioner, Sgst, Circle-a, Hanumangarh
(Rajasthan High Court, Rajasthan)
ORDER
The present writ petition is directed against the order dated 17.07.2019 (Annex.5).
Indisputably, an appeal has been provided under the Integrated Good Service Tax Act read with Section 107 of the Central Goods Service Tax Act, 2017.
Learned counsel for the petitioner failed to show as to how the order impugned is without jurisdiction, so as to call for interference in extraordinary writ jurisdiction of this Court.
In view of the fact that efficacious remedy, by way of appeal, has been provided and in view of the fact that determination of rate of tax on dry coconut (copra) , impugned in the present writ petition, depends upon numerous disputed questions of facts, this Court is not inclined to interfere under
Article 227 of the Constitution of India.
The writ petition, therefore, fails.
The stay application also stands dismissed.
