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SIDDHI VINAYAK TRADING COMPANY vs. UNION OF INDIA & ORS.
(Supreme Court)

Hon'ble Judges:

D.Y. CHANDRACHUD
M.R. SHAH
Pet. Counsel
Rajat Mittal
Res. Counsel
---

Petitioner / Applicant

SIDDHI VINAYAK TRADING COMPANY

Respondent UNION OF INDIA & ORS.
Court

SC (Supreme Court)

Date Jul 26, 2021
Order No.

Special Leave to Appeal (C) No.11071/2021

Citation

2021(7) TAXREPLY 4631

Original Order
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ORDER

1. Since an appeal lies under Section 107 of the UP GST Act against the order of assessment, we are not entertaining the Special Leave Petition under Article 136 of the Constitution. We leave it open to the petitioners to pursue the alternative remedy keeping all the rights and contentions of the parties open. 2. The Special Leave Petition is accordingly dismissed. ....

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