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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether interference was warranted in a challenge to the assessment proceedings under the Central Goods and Services Tax Act, 2017, when the petitioner had an statutory appeal remedy and approached the writ court belatedly.
Analysis: The assessment order and show cause notice disclosed the factual basis for the proceedings, and the petitioner had an appeal remedy under Section 107 of the Central Goods and Services Tax Act, 2017. The order also noted that electronic communication had been issued, that the petitioner became aware of the proceedings much earlier, and that the writ petition was filed after delay. In these circumstances, the writ petition was treated as an impermissible substitute for the appellate remedy.
Conclusion: No interference was warranted and the Special Leave Petition was dismissed.
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