2023 (2) TMI 1285

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..... he jurisdictional question and the appellant ought not to have been non-suited on the ground of existence of alternative remedy. The point urged before the High Court goes to the root of the controversy, which gives rise to the present proceeding. In the event the High Court found that the officer who passed the assessment order had the authority to do so, on such finding the writ petition could b .....

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..... s. Niti Richhariya, Adv., Ms. Rajeswari Mukherjee, Adv. And Mr. Sahil Raveen, Adv. ORDER Leave granted. The appellant is aggrieved by an assessment order passed by the Assistant Commissioner (ST), Anakapalli Circle, Visakhapatnam Division, Andhra Pradesh made under Section 74(9) read with Rule 142(5) of the Goods and Services Tax Act and Rules made there under. In the assessment order, the dues of .....

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..... question and the appellant ought not to have been non-suited on the ground of existence of alternative remedy. The point urged before the High Court goes to the root of the controversy, which gives rise to the present proceeding. In the event the High Court found that the officer who passed the assessment order had the authority to do so, on such finding the writ petition could be dismissed as th .....

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