ORDER
Heard Sri Kushagra Dixit, learned counsel for the petitioner and Sri Q.H. Rizvi, learned Additional Chief Standing Counsel for the respondents State.
By this writ petition under Article 226 of the Constitution of India, the petitioner is challenging the order of penalty dated 26.09.2019 issued under Section 129 (3) of the CGST Act, 2017 (Annexure no.5).
The petitioner is having remedy to file an appeal against the impugned penalty order under Section 107 of the U.P. GST Act, 2017.
Considering the aforesaid, we are not inclined to entertain this petition at this stage.
The writ petition is, accordingly, dismissed.