Assessment Order –—-- The petitioner challenged the assessment order dated 18.07.2022 and the Circular No.31/05/2018-GST, dated 09.02.2018, as amended by the Circular No.169/01/2022 dated 12.03.2022. The counsel for the petitioner submitted that the impugned order has been passed by the 1st respondent without jurisdiction and passed without giving opportunity to the petitioner. The Government Pleader submitted that against the impugned order an effective alternative remedy of appeal is provided to the appellate authority under Section 107.  

Held that:- The Hon’ble High Court granted liberty to the petitioner to approach the appellate authority provided under Section 107.