ORDER : 1. What was challenged before the High Court was the Assessment Order. Against the order of assessment, there is a further appeal under Section 107 of the Central Goods & Services Tax Act, 2017. 2. Under the circumstances, in view of the alternative statutory remedy available by way of appeal, the High Court has rightly refused to entertain the writ petition. 3. We are in complete agreement with the view taken by the High Court. 4. The Special Leave Petition stands dismissed. 5. Pending application stands disposed of.