Supreme court disallows SLP, where alternative remedy not exercised by assessee

Last updated: 25 August 2023
Quick Summary
The Supreme Court has dismissed a Special Leave Petition (SLP) filed by Vishwanath Traders, upholding the Patna High Court's decision. The High Court had previously refused to invoke its extraordinary jurisdiction under Article 226 of the Constitution. This was because the petitioner failed to diligently pursue alternative remedies within the legally prescribed timeframes, specifically regarding a Goods and Services Tax appeal.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in M/s. Vishwanath Traders v. Union of India & Ors. [Special Leave to Appeal (C) No(s). 15594 of 2023 dated August 04, 2023] upheld the order of the Hon'ble Patna High Court wherein the high court held that extraordinary jurisdiction under Article 226 of Constitution of India cannot be invoked where assessee has alternate remedies available and he was not diligent in availing such alternate remedies within the stipulated time.

Citation :
Special Leave to Appeal (C) No(s). 15594 of 2023 dated August 04, 2023

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Bimal Jain
Published in GST
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