Siddhi Vinayak Trading Company vs. Union Of India & Ors.
(Sc (Supreme Court), )
Petitioner / Applicant
Siddhi Vinayak Trading Company
Respondent
Union Of India & Ors.
Court
Sc (Supreme Court)
State
Date
Jul 26, 2021
Order No.
Special Leave to Appeal (C) No.11071/2021
TR Citation
2021 (7) TR 4631
Related HSN Chapter/s
N/A
Related HSN Code
N/A
1. Since an appeal lies under Section 107 of the UP GST Act against the order of assessment, we are not entertaining the Special Leave Petition under Article 136 of the Constitution. We leave it open to the petitioners to pursue the alternative remedy keeping all the rights and contentions of the parties open.
2. The Special Leave Petition is accordingly dismissed.
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