(M.R. Shah and Krishna Murari, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 15665/2022, decided on September 12, 2022
BM Construction Coochbehar ________________________ Petitioner;
v.
Additional Commissioner Central Goods and Service Tax and Central Excise and Others _______________________________ Respondent(s).
(IA No. 111382/2022 – Exemption From Filing C/C of the Impugned Judgment)
Petition(s) for Special Leave to Appeal (C) No(s). 15665/2022; CO No. 72/2021; and IA No. 111382/2022
The Order of the court was delivered by
Order
1. What was challenged before the High Court was the Assessment Order. Against the order of assessment, there is a further appeal under Section 107 of the Central Goods & Services Tax Act, 2017.
2. 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.
3. We are in complete agreement with the view taken by the High Court.
4. The Special Leave Petition stands dismissed.
5. Pending application stands disposed of.
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