Neutral Citation No. - 2025:AHC-LKO:14365-DB Court No. - 2 Case :- WRIT TAX No. - 108 of 2025 Petitioner :- M/S Vishwa Printers And Packages Pvt.Ltd. Lko. Thru. Director Sri Vibhash Nand Gupta Respondent :- Commissioner Goods And Services Tax (Gst) Lko. U.P. And Another Counsel for Petitioner :- Onkar Pandey,Arjun Gupta Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. Heard. The petitioner had earlier approached this Court challenging the same orders which are impugned herein by means of Writ Tax No.- 61 of 2022 (M/S Vishwa Printers And Packages Pvt. Ltd. Thru. Director Vibhash Nand Gupta Vs. Chief Commissioner Goods And Services Tax (GST) and Central Excise and Another). The writ petition was disposed of on 29.03.2022 in the following terms:- "Without entering into the issue as to whether the show cause notice was served and the petitioner was given opportunity of hearing or not, we are of the considered opinion that the said ground being urged by the learned counsel for the petitioner before us in these proceedings can very well be taken up before the Appellate Authority by preferring appeal under Section 107 of U.P. Goods and Service Tax Act, 2017. We, are thus are not inclined to entertain this writ petition. We hereby dispose of this writ petition with the liberty to the petitioner to file a statutory appeal under Section 107 of U.P. Goods and Service Tax Act, 2017 or to take recourse of any other legal remedy available to him. In case any statutory appeal is preferred by the petitioner, the same shall be decided by the Appellate Authority on merit as expeditiously as possible." Undisputedly, the petitioner did not prefer any appeal instead he made a representation to some authority which has been dismissed as not acceptable/ maintainable. He has then approached the GST Council, which has also rejected the same. On being asked as to under which provisions, such representations were submitted, none could be pointed out. The second writ petition is not maintainable in view of the facts noticed hereinabove, accordingly, it is dismissed. Liberty is already there with the petitioner to avail the remedies as may be prescribed under law as far as it may be permissible. (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 10.3.2025 Gurpreet Singh Digitally signed by :- GURPREET SINGH High Court of Judicature at Allahabad, Lucknow Bench