Statutory Appeal Route Bars Extraordinary Writ Jurisdiction in Tax Assessment Challenge Under Section 107 of CGST Act

SC dismissed SLP against Assessment Order, affirming HC's decision to reject writ petition. Court held that statutory remedy of appeal under Section 107 of CGST Act, 2017 was available, making writ petition inappropriate. Procedural alternative precluded extraordinary writ jurisdiction.

---

---

The Supreme Court dismissed the Special Leave Petition challenging the Assessment Order, stating that the High Court rightly refused to entertain the writ petition due to the availability of an appeal under Section 107 of the Central Goods & Services Tax Act, 2017.

---