M/S Krishangini Enterprises, Lucknow Thru. Proprietors, Sri. Udai Agarwal v. Principal Commissioner, Central Goods and Service Tax and Central Excise, Lucknow and Others
Case brief
What is this about?
Allahabad High Court, Lucknow Bench; WRIT TAX No. 13 of 2024; Alok Mathur, J.; decision date 27.2.2024; petitioner M/s Krishangini Enterprises, Lucknow; respondents Principal Commissioner CGST and Central Excise, Lucknow; writ petition against order dated 16.11.2023 by Additional Commissioner under Section 142/147 of the Central Goods & Service Tax Act, 2017; dismissed on ground of alternative remedy; petitioner relegated to appeal under Section 85 of the Finance Act, 1994; direction for expeditious disposal of appeal if filed within two weeks.
What did the court decide?
Petitioner relegated to his remedy of appeal; if the appeal is filed within the next two weeks, the appellate authority is directed to consider and decide it expeditiously in accordance with law. ¶12