Once a statute provides for effective remedy, the High Court must refrain from exercising jurisdiction under Article 226 of the Constitution of India. In that view of the matter, there is no reason to examine correctness of the assessment order by this Court.
Section 107 of the CGST Act — Appeal — The petitioner assailed the Assessment Order dated 24.09.2019. The petitioner counsel submitted that some other identical writ petitions are pending in which interim orders have been passed. The respondent counsel submitted that against the said assessment order, the petitioner is having the statutory remedy to file an appeal before the appellate authority.
Held that:- The Hon’ble High Court disposed writ by granting liberty to the petitioner to approach the appellate authority by filing an appeal. If such appeal is filed in accordance with law within ten days, the appellate authority may examine the same and pass appropriate order.