Assessment Order – Alternate remedy -––– The petitioner prayed for setting aside the proceedings dated 29.07.2021, by which an order has been passed imposing tax under the IGST Act. The counsel for the petitioner submitted that the manner in which the order has been passed is patently illegal and even the consideration is not in accordance with law. The court observed that the issue is primarily based on factual aspects, which have to be verified from the records and the same may not be the proper forum for such adjudication and the order being appealable. The counsel for the petitioner further submitted that he has filed an Interlocutory Application for suspension of the impugned order, for impleading the proposed respondents and for amending the prayer in the main writ petition. The court further observed that they do not find any occasion to allow these Interlocutory Applications as no purpose would be served.

Held that:- The Hon’ble High Court disposed the petition with observation that the petitioner may approach the Appellate Forum and directed that if such an appeal is filed by the petitioner within three weeks, the same shall be considered and disposed of on merits, in accordance with law.