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

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

In M/s Siddhi Vinayak Trading Company V. Union of India & Ors. [Special Leave to Appeal (C) No.11071/2021] dated July 26, 2021 the Hon’ble Supreme Court dismissed the Special Leave Petition (“the 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.

Aggrieved with the decision of Allahabad High Court, the petitioner is before the Hon’ble Supreme Court against the High Court decision.

Held:

The Hon’ble Supreme Court in Special Leave to Appeal (C) No.11071/2021] dated July 26, 2021 held as under:

• Since an appeal lies under Section 107 of the UPGST Act against the order of assessment, we are not entertaining the SLP.
• It is open to the Petitioners to pursue the alternative remedy keeping all the rights and contentions of the parties open.
• Supreme Court dismissed the Appeal

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