SC dismissed SLP citing an alternative remedy of Appeal against Assessment Order

Siddhi Vinayak Trading Company Vs Union of India (Supreme Court of India)

Hon’ble Supreme Court dismissed the Special Leave Petition (SLP) as alternative remedy of appeal against the Assessment order is available with the Petitioner.

Facts:

Earlier, M/s Siddhi Vinayak Trading Company (“the Petitioner”) filed writ petition before the Hon’ble Allahabad High Court seeking to quash of Revenue’s order, as the initiation of the proceeding and summon were issued under Section 70 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) was made by Central Tax Authority and adjudication is made by State Tax Authority.

The High Court observed that the initiation of the proceeding for imposition of tax and penalty was with the issuance of the notice under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”) and the inquiry under Section 70 of the CGST Act was independent. Subsequently, the High Court dismissed the petition.

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