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Judgment
5 paragraphs · 92 wordsManoj Kumar Gupta CJ
1.
Heard learned counsel for the parties.
2.
The petitioner has assailed an order dated 17.07.2025 passed by respondent no.3 u/s 74 of the Uttarakhand State Goods and Services Tax Act, 2017 and the recovery proceedings initiated on basis of the same.
3.
A statutory appeal u/s 107 of the Act lies against the impugned order. Therefore, we are not inclined to examine the challenge and relegate the petitioner to the remedy provided u/s 107 of the Act, if so advised.
4.
The petition stands disposed of accordingly.