Assessment Order –—-- The petitioner challenged the assessment order dated 07.01.2019, imposing tax of IGST and penalty. The court observed that the Petitioner did not take any steps against the said assessment order and after lapse of more than two years has sought to assail the said order in exercise of writ jurisdiction. The order was an appealable one and the petitioner did not to avail of such statutory remedy. The petitioner do not make out any case of assessment without jurisdiction or in breach of principles of natural justice requiring invocation of writ jurisdiction of this Court and that too after a lapse of more than two years.

Held that:- The Hon’ble High Court dismissed the Writ Petition.