Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing period.

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....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.....