Section 63 of the CGST Act, 2017 — Assessment Orders ——The petitioner sought to quash the demand, considering the payment made through statutory return form GSTR-3B. The counsel for the petitioner contended that though the petitioner deposited the amount. The Counsel for department contended that the demand was raised for 2017-18 on 17.03.2020 and for 2018-19 on 29.07.2021, but the petitioner has challenged the same in the year 2023. The order of assessment passed by the authority is appealable one. The court observed that the petitioner waited for three years and, thereafter, approached this Court. The assessment order is very clear that the petitioner has been issued with a provisional ID for enrolment on the common portal, but he has failed to enroll on the common portal. Therefore, the provisional certificate of registration was cancelled If the petitioner is aggrieved by such assessment order, he could have preferred appeal within the time specified. As such, extra-ordinary jurisdiction of this Court under Article 226 of the Constitution of India cannot be exercised, particularly when an alternative remedy is available.

Held that:- The Hon’ble High Court dismissed the writ petition.