The Kerala High Court dismissed a writ petition as there was availability of Remedy of appeal under Section 107 of the Central Goods and Service Tax Act, 2017 ( CGST Act ) for assessment order.
The present writ petition has been filed impugning the assessment order dated 21.08.2023. Against the said assessment order, there is a remedy of appeal under Section 107 of the CGST/KSGST Act.
Section 107 (1) of the CGST Act states that Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.
A Single Bench of Justice Dinesh Kumar Singh observed that “The Court is not an Appellate Authority to examine the correctness or otherwise of the assessment order. When the petitioner has the remedy of appeal, the petitioner should approach the said authority if he is aggrieved by the impugned assessment order in the present writ petition.”
“In view thereof, the present writ petition is dismissed. However, the petitioner may file the appeal against the said assessment order if he so advised” the Court concluded.
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