Bharat Sanchar Nigam Limited Vs Commissioner
Date: October 17, 2023
Subject Matter
Writ petitions are not the appropriate forum to challenge assessment orders. Legal remedies must be exhausted first.
Summary
The case involved a dispute between Bharat Sanchar Nigam Limited (BSNL) and the Commissioner, Central GST and Central Excise regarding an assessment order issued by the GST Commissioner. BSNL filed a writ petition challenging the assessment order, bu…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The present writ petition has been filed for quashing of Ext.P1 order in original passed by the Commissioner, Central GST and Central Excise. 2. The petitioner has approached this Court against the assessment order for which it has been set free to seek remedy by appeal under Section 86(1) of the Finance Act, 1994. On perusa…