Statutory Appeal Option Against Assessment Orders Under Sec 107 CGST Act, HC Dismisses Writ

Sarathy Cars Private Ltd. Vs State Tax Officer (Kerala High Court) Introduction: In a recent case between Sarathy Cars Private Ltd. and the State Tax Officer, the Kerala High Court ruled on the availability of the statutory appeal remedy against assessment orders under the CGST Act, 2017. Detailed Analysis: Sarathy Cars Pvt Ltd. challenged the assessment order (Exhibit P-9) and rectification order (Exhibit P-13) issued under the CGST/SGST Act, 2017 and its rules. The company approached the court under Article 227 of the Constitution of India instead of utilizing the statutory remedy of appeal ...