2025 (2) TMI 368 - SCH - GST

Challenge to impugned Assessment cum penalty cum Interest Order - violative of the principles of natural justice - it was held by High Court that Having found that the petitioner filed this writ petition against the impugned assessment order without availing the alternative remedy available to him without expressing the views on the merits of the case the writ petition is disposed off affording opportunity to the petitioner to approach the appellate authority. HELD THAT - This Special Leave Petition by permitting the petitioner herein to avail the alternative remedy. SLP disposed off.

Summary

In the Supreme Court case presided over by Hon'ble Mrs. Justice B. V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh, the Court decided not to interfere with the matter presented. The respondent's counsel submitted a notification indicating that the proper officer to issue orders under Section 73 is the Assistant Commissioner. The High Court noted that the petitioner has an "alternative remedy of an appeal." Consequently, the Supreme Court disposed of the Special Leave Petition, allowing the petitioner to pursue this alternative remedy. The Court specified that if the petitioner files an appeal within one month, the "issue of limitation shall not be raised." All pending applications were also disposed of accordingly.