2024 (2) TMI 1456 - HC - GST

Maintainability of petition - availability ofalternative remedy - Challenge to Assessment Order for the assessment tax period April, 2020 to March, 2021 - HELD THAT - Essentially, the petitioner challenges the Assessment Order dated 03.06.2023 passed by the respondent No.4 for the assessment tax period April, 2020 to March, 2021. Since the petitioner has an efficacious and alternative remedy of preferring appeal under the GST Act, it is deemed apposite to give liberty to the petitioner to prefer an appeal within the time specified by this Court. This Writ Petition is disposed of giving liberty to the petitioner to file an appeal against the impugned Assessment Order within two (2) weeks from the date of receipt of a copy of this order, in which case, the concerned Appellate Authority shall admit the appeal and after affording an opportunity of hearing to the both parties, pass appropriate order on merits in accordance with law.

Summary

The High Court of Andhra Pradesh disposed of a Writ Petition challenging an Assessment Order dated 03.06.2023, allowing the petitioner to file an appeal under the GST Act within two weeks. No costs were awarded, and pending interlocutory applications were closed.