Assessment Order – Alternate remedy -––– The petitioner prayed for issuing a writ, or directions for setting aside the impugned assessment order passed in Form GST DRC– 07 dated 01.09.2021, seeking to levy tax on Transferable Development Rights pursuant to the Joint Development Agreement, as illegal, arbitrary, without Authorization, against Principles of Natural Justice. The counsel for the petitioner submitted the impugned order suffers from three illegalities, firstly, none of the objections raised by the builder/assessee was considered; secondly, the Assessing Officer lacks jurisdiction and thirdly, the tax was paid for 25 flats and again, he was charged with tax under the guise of tax on service for development of the very same flats. The court relied on the decision of the Hon’ble Supreme Court in Assistant Commissioner of State Tax and Others V. M/s Commercial Steel Limited [Civil Appeal No.5121 of 2021] dated 03.09.2021. The court observed that the petitioner could not satisfy any of the circumstances enumerated in the decision and there is an effective alternative remedy before the appellate authority.

Held that:- The Hon’ble High Court disposed the petition with liberty to avail the alternative remedy available under law.