Supreme court disallows SLP, where alternative remedy not exercised by assessee

Vishwanath Traders Vs Union Of India & Ors. (Supreme Court of India) In a pivotal decision, the Hon’ble Supreme Court recently upheld the judgment of the Hon’ble Patna High Court in the case of M/s. Vishwanath Traders v. Union of India & Ors. [Special Leave to Appeal (C) No(s). 15594 of 2023 dated August 04, 2023] . The judgment highlights the significance of exercising alternate remedies available to an assessee and the consequences of not doing so diligently. Hon’ble Supreme Court upheld the order of the Hon’ble Patna High Court wherein the high court held that extraordinary ...