2021 (9) TMI 94 - SC - GST

Maintainability of SLP - availability of alternative remedy of appeal - HELD THAT - Since an appeal lies under Section 107 of the UP GST Act against the order of assessment, we are not entertaining the Special Leave Petition under Article 136 of the Constitution. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition as an appeal lies under Section 107 of the UP GST Act against the order of assessment. Petitioners are advised to pursue the alternative remedy.