2022 (9) TMI 666

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..... n No. 7783/2021 - -
GST
Maintainability of petition - availability of alternative remedy of appeal u/s 107 of CGST Act - suppression of material facts - violation of the principles of nature justice - HELD THAT:- We do not propose to delve into the issue of concealment of material facts and would rather relegate the petitioner to approach the appellate authority by filing appeals against the .....

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..... e placed reliance on the Supreme Court judgment in the case of the Assistant Commissioner of State Tax & Ors. vs M/s Commercial Steel Ltd. (Civil Appeal No.5121 of 2021, decided on 03.09.2021) and urged that as statutory remedy of filing appeal under Section 107 of CGST Act is available to the petitioner for assailing the impugned assessment orders, these writ petitions are not maintainable. He al .....

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..... ment orders were passed by the competent authority which can be assailed in appeal if so desired. Learned counsel Shri Gattani is not in a position to dispute this pertinent assertion made in the reply filed by the respondents that pursuant to the notice(s) issued to the petitioner under Section 74 of the RGST Act, reply was filed on its behalf and Form GST DRC-06 was submitted wherein, for the o .....

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