Neutral Citation No. - 2025:AHC:88718-DB Chief Justice's Court Case :- WRIT TAX No. - 2349 of 2025 Petitioner :- M/s Swastik Traders Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 27.02.2025 passed by Deputy Commissioner, Sector-1, State Tax, Hamirpur under Section 73(9) of the U.P. Goods and Services Tax Act, 2017 (for short, 'the Act'). 2. By the impugned order, the authority has raised demand to the tune of about Rs. 4,26,00,000/- against the petitioner. 3. Submissions have been made pertaining to the merit of the order passed by the authority, wherein pertaining to the work contract of the petitioner purportedly on account of non production of the requisite documents and/or applying the principles as were existing during the VAT regime, determinations have been made. 4. Learned counsel for the petitioner attempted to make submissions inter alia indicating that the finding recorded regarding non production of documents is ex-facie contrary to the record and that the principles applied, are contrary to the provisions of the Act and, therefore the order impugned, to the said extent, deserves to be set aside. 5. Having considered the submissions made by learned counsel for the petitioner and the order passed by the Deputy Commissioner, we are of the opinion that the plea sought to be raised by the petitioner, can appropriately be raised by filing appeal under Section 107 of the Act. 6. The submission made, does not touch on the jurisdiction of the authority so as to require interference by this Court under Article 226 of the Constitution of India, bypassing the remedy of statutory appeal. 7. In view of above, the petition has no substance and the same is, therefore, dismissed leaving it open for the petitioner to take appropriate proceedings in accordance with law. Order Date :- 26.5.2025 Sandeep/AKShukla (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- SANDEEP KUMAR High Court of Judicature at Allahabad