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Judgment
6 paragraphs · 88 wordsManoj Kumar Gupta CJ
1.
Heard learned counsel for the parties.
2.
The instant writ petition is directed against the order dated 08.07.2025 passed against the petitioner under Section 74 of UKGST Act.
3.
The petitioner has alternative statutory remedy of appeal under Section 107 of the Act and, therefore, we are not inclined to examine the challenge in the writ petition and thereby permit the petitioner to bypass the statutory remedy.
4.
Accordingly, the writ petition is dismissed.
5.
Pending application, if any, also stands disposed of.