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2024 (2) TMI 900 - KERALA HIGH COURTMaintainability of order - Jurisdiction - Appellate Authority against an assessment order passed under the provisions of the CGST/SGST Act - HELD THAT:- This Court is not an appellate authority against an assessment order passed under the provisions of the CGST/SGST Act. There is a specific provision of appeal under Section 107 of the CGST / SGST Act. In the exercise of the jurisdiction under Article 227 of the Constitution of India, the Constitutional Court can only examine whether the order is without jurisdiction or has any procedural impropriety or an error apparent on the face of the record. The writ petition is wholly misconceived, which is hereby dismissed. However, the petitioner can avail any other remedy as may be available to him against the impugned assessment order if so advised.
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