BM Construction Coochbehar – Assessee challenged Assessment Order before the High Court.

The High Court refused to entertain the writ petition on ground of alternative appellate remedy u/s 107 of the CGST Act.

Agrieved-assessee filed petition before Supreme Court.

Against the Assessment order, there is a further appeal U/s 107 of CGST Act.

Under the circumstances, in view of the alternative statutory remedy available by way of appeal, the High Court has rightly refused to entertain the writ petition.

Assessee petition is dismissed.

In my View

BM Construction Coochbehar – High Court is correct that when there is Statutory Remedy available in the GST Laws itself then over-burdening or approaching High Court is unnecessary

Because GSTAT #Tribunal is not there

High Courts are already under pressure to provide reliefs in various cases.

Petition(s) for Special Leave to Appeal (C) No(s). 15665/2022

Decision-Case Dismissed

Finidngs – Assessee challenged Assessment Order before the High Court.

The High Court refused to entertain the writ petition on ground of alternative appellate remedy under Section 107 of the CGST Act.

Agrieved-assessee filed petition before Supreme Court.

Against the Assessment order, there is a further appeal U/s 107 of CGST Act.

Under the circumstances, in view of the alternative statutory remedy available by way of appeal, the High Courthas rightly refused to entertain the writ petition.

Appearance

Mr. Debrata Dhar, Adv., Mr. Sukesh Ghosh, Adv., Mr. N.N. Bain, Adv., Ms. Sangeeta Singh, AOR Mr.Sushanta Datta, Adv-Applicant

JUDGMENT

What was challenged before the High Court was the Assessment Order. Against the order of assessment, there isa further appeal under Section 107 of the Central Goods & Services Tax Act, 2017.

Under the circumstances, in view of the alternative statutory remedy available by way of appeal, the High Courthas rightly refused to entertain the writ petition.

We are in complete agreement with the view taken by the High Court.

The Special Leave Petition stands dismissed. Pending application stands disposed of.