https://www.taxtmi.com/caselaws?id=778172 The HC dismissed the appeal, upholding the Single Judge's dismissal of writ petitions challenging an assessment order and subsequent suo motu rectification with penalty. The court found that although assessment and rectification proceedings involved opportunities to be heard, an efficacious statutory appeal remedy exists under Section 107 of the GST Act and the petitioner must exhaust that remedy. All legal issues can be raised before the appellate authority, and the Writ Court correctly refused relief and granted liberty to invoke the appellate forum; hence the appeal was dismissed. en-us Mon, 18 Aug 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778172 The HC dismissed the appeal, upholding the Single Judge's dismissal of writ petitions challenging an assessment order and subsequent suo motu rectification with penalty. The court found that although assessment and rectification proceedings involved opportunities to be heard, an efficacious statutory appeal remedy exists under Section 107 of the GST Act and the petitioner must exhaust that remedy. All legal issues can be raised before the appellate authority, and the Writ Court correctly refused relief and granted liberty to invoke the appellate forum; hence the appeal was dismissed. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778172