Alternative statutory remedy barred SLP entertainment, leading to dismissal without examination of the assessment merits

The Special Leave Petition was not entertained because an alternative statutory appeal remedy was available under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, and the petition was dismissed. No substantive adjudication on the merits of the assessment order was undertaken.

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Issues: Whether the Special Leave Petition should be entertained in view of the statutory appeal remedy under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017.

Outcome: The petition was not entertained because an alternative statutory remedy was available, and the Special Leave Petition stood dismissed. No substantive adjudication on the merits of the assessment order was undertaken.

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