2022(09)LCX0216

Supreme court of india

BM Construction

Versus

The Additional Commissioner Central Goods And Service Tax And Central Excise & Ors

Petition(s) for Special Leave to Appeal (C) No(s). 15665/2022 decided on 12-09-2022

S U P R E M E C O U R T O F I N

SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (C) No(s). 15665/2022

(Arising out of impugned final judgment and order dated 14-12-2021 in CO No. 72/2021 passed by the High Court Of Calcutta Circuit Bench At Jalpaiguri)

BM CONSTRUCTION COOCHBEHAR                                     Petitioner(s)

VERSUS

THE ADDITIONAL COMMISSIONER CENTRAL GOODS AND
SERVICE TAX AND CENTRAL EXCISE & ORS.                    Respondent(s)

(IA No. 111382/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Date : 12-09-2022 This matter was called on for hearing today.

CORAM : HON'BLE MR. JUSTICE M.R. SHAH
                  HON'BLE MR. JUSTICE KRISHNA MURARI

For Petitioner(s) Mr. Debrata Dhar, Adv.
                          Mr. Sukesh Ghosh, Adv.
                          Mr. N.N. Bain, Adv.
                          Ms. Sangeeta Singh, AOR
                          Mr. Sushanta Datta, Adv.

For Respondent(s)

UPON hearing the counsel the Court made the following

ORDER

What was challenged before the High Court was the Assessment Order. Against the order of assessment, there is a further appeal under Section 107 of the Central Goods & Services Tax Act, 2017.

Under the circumstances, in view of the alternative statutory remedy available by way of appeal, the High Court has rightly refused to entertain the writ petition.

We are in complete agreement with the view taken by the High Court.

The Special Leave Petition stands dismissed.

Pending application stands disposed of.

(R. NATARAJAN)
ASTT. REGISTRAR-cum-PS

(NISHA TRIPATHI)
ASSISTANT REGISTRAR