SC dismissed SLP citing an alternative remedy of Appeal against Assessment Order

Last updated: 02 September 2021

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The Supreme Court has dismissed a Special Leave Petition (SLP) filed by M/s Siddhi Vinayak Trading Company. The court cited the availability of an alternative remedy, specifically an appeal under Section 107 of the UPGST Act against the assessment order, as the reason for not entertaining the SLP. The petitioner had initially approached the Allahabad High Court with a writ petition challenging proceedings initiated by different tax authorities, but their petition was dismissed, leading to the appeal to the Supreme Court.

Court :
Supreme Court of India

Brief :
In M/s Siddhi Vinayak Trading Company V. Union of India & Ors. [Special Leave to Appeal (C) No.11071/2021] dated July 26, 2021 the Hon'ble Supreme Court dismissed the Special Leave Petition ('the SLP') as alternative remedy of appeal against the Assessment order is available with the Petitioner.

Citation :
Special Leave to Appeal (C) No.11071/2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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