https://www.taxtmi.com/highlights?id=103448 Alternate statutory remedy was central to the GST challenge against an assessment order issued under Section 74 of the Uttar Pradesh GST Act for financial year 2018-19, raising issues of the Section 6(2)(b) bar and proper-officer jurisdiction. The High Court rejected the writ petition while allowing recourse to the statutory appeal. The Supreme Court declined to entertain the special leave petition but allowed a further 30 days to file the appeal without a limitation objection. All contentions, including the pre-deposit issue in light of payment under parallel Central Act proceedings, remain open. en-us Sat, 05 Sep 2026 08:44:39 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103448 Alternate statutory remedy was central to the GST challenge against an assessment order issued under Section 74 of the Uttar Pradesh GST Act for financial year 2018-19, raising issues of the Section 6(2)(b) bar and proper-officer jurisdiction. The High Court rejected the writ petition while allowing recourse to the statutory appeal. The Supreme Court declined to entertain the special leave petition but allowed a further 30 days to file the appeal without a limitation objection. All contentions, including the pre-deposit issue in light of payment under parallel Central Act proceedings, remain open. Highlights GST Sat, 05 Sep 2026 08:44:39 +0530 https://www.taxtmi.com/highlights?id=103448