Siddhi Vinayak Trading Company Vs. Union of India and Ors. – Supreme Court

(2021) taxcode.in 16 SC

IN THE SUPREME COURT OF INDIA

Siddhi Vinayak Trading Company
v.
Union of India and Ors.

Petition(s) for Special Leave to Appeal (C) No.11071/2021
Decided on 26-Jul-21

Dr. Justice D.Y. Chandrachud and Mr. Justice Mukeshkumar Rasikbhai Shah

Add. Info:

Impugned Order: Siddhi Vinayak Trading Company v. Union of India and Ors. (2021) taxcode.in 46 HC

Judgment/Order:

O R D E R

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.

Original judgment copy is available here.