In this petition, petitioner has sought for the following

reliefs:

i)

Quash by writ of certiorari, or any other

appropriate writ, or order or direction in the

nature of the writ the impugned order issued by

the respondent No.2 bearing No. ACCT / ENF /

CTA / KGS / PNo-24 / 2022-23 / T. No.163

dated 09.09.2022 at Annexure – H in the

interest of natural justice and equity.

ii)

Award the cost of this writ petition and

iii)

Any other appropriate relief.

Heard learned counsel for the petitioner and

learned counsel for the respondents and perused the

material on record.

3.

Though several contentions have been urged

by both sides in support of their respective claims, having

regard to the availability of equal efficacious and alternate

remedy by way of an appeal under Section 107 of the

CGST / KGST Act, 2017, without expressing any opinion

³

on the merits / demerits of the rival contentions, I deem it

just and appropriate to dispose of this petition reserving

liberty in favour of the petitioner to take recourse to such

remedies as available in law including preferring a statutory

appeal before the appropriate Appellate Authority, who

shall consider and pass appropriate orders on the same in

accordance with law.

4.

If the petitioner prefers an appeal within a

period of four weeks from today, petitioner would be

entitled to benefit of Section 14 of the Limitation Act.

Subject to the aforesaid directions and liberty

reserved in favour of the petitioner, petition stands

disposed of.

Sd/-

JUDGE

SV