Since an appeal lies under Section 107 of the UP GST Act against the order of assessment, Supreme court is not entertaining the Special Leave Petition under Article 136 of the Constitution.
Section 107 of the CGST Act, 2017 — Appeal — The Court observed that since an appeal lies under Section 107 against the order of assessment, they are not entertaining the Special Leave Petition.
Held that—The Hon’ble Supreme Court dismissed the special leave petition.
Since an appeal lies under Section 107 of the UP GST Act against the order of assessment, Supreme court is not entertaining the Special Leave Petition under Article 136 of the Constitution.
Section 107 of the CGST Act, 2017 — Appeal — The Court observed that since an appeal lies under Section 107 against the order of assessment, they are not entertaining the Special Leave Petition.
Held that—The Hon’ble Supreme Court dismissed the special leave petition.