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SUPREME COURT OF INDIA
M.R. Shah, Krishna Murari, JJ.
BM Construction Coochbehar - Petitioners
Vs.
The Additional Commissioner Central Goods And Service Tax And Central Excise & Ors. - Respondents
Petition(s) for Special Leave to Appeal (C) No(s). 15665 of 2022
Decided On : 12-09-2022
| Table of Content |
|---|
| 1. challenge of assessment order. (Para 1) |
| 2. high court's refusal based on available remedy. (Para 2 , 3) |
| 3. dismissal of special leave petition. (Para 4 , 5) |
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.
When there is an alternate remedy available, judicial prudence demands that court refrains from exercising its jurisdiction under constitutional provisions.
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