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of <h1>Statutory Appeal Route Bars Extraordinary Writ Jurisdiction in Tax Assessment Challenge Under Section 107 of CGST Act</h1> <h3>BM CONSTRUCTION COOCHBEHAR Versus ADDITIONAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE & ORS.</h3> SC dismissed SLP against Assessment Order, affirming HC's decision to reject writ petition. Court held that statutory remedy of appeal under Section 107 ... Validity of assessment order - Maintainability of petition - availability of alternative remedy of appeal - appeal under Section 107 of the Central Goods & Services Tax Act, 2017 - HELD THAT:- In view of the alternative statutory remedy available by way of appeal, the High Court has rightly refused to entertain the writ petition. The view taken by the High Court is agreed upon - SLP dismissed. 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.
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