Recovery of Tax — The petitioner challenged the assessment orders passed under the CGST Act, 2017 in the writ petition. The challenge in the writ petition against the assessment orders cannot be maintained in view of the availability of an effective alternate. Writ petition disposed of granting liberty to the petitioner to approach the Appellate Authority for filing appeal against the assessment orders and meanwhile the assessment orders shall be kept in abeyance. — Kubera Constructions Pvt. Ltd. Vs. State of Kerala, Principal Secretary to Government of Kerala, State Goods And Services Tax Department, Commissioner of State Goods And Services Tax, Assistant Commissioner of State Tax, Inspecting Assistant Commissioner, SGST Department, State Tax Officer, Kerala State It Infrastructure Ltd., Managing Director, Kerala State It Infrastructure Ltd. [2019] 19 TAXLOK.COM 026 (Kerala)