ASHWANI AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri Rahul Agarwal, learned counsel for the petitioner, Sri Ashok Singh, learned counsel appearing on behalf of the respondent nos. 2 and 3 and Sri M.K. Kushwaha, learned Standing Counsel for the State-respondent.

(2.) The present writ petition has been filed with the prayer:-

(3.) Learned counsel for the respondent nos. 2 and 3 has raised a preliminary objection regarding the prayer made in the present petition stating that the petitioner has an alternative remedy under Section 30 of the Central Goods and Services Tax Act, 2017, for revocation of the impugned order.