Supreme Court directs Assessee to Opt for Appeal Under CGST as Ruled by Gujarat HC

The Supreme Court has directed an assessee to opt for an appeal under the CGST Act, as ruled by the Gujarat High Court. The court's decision reinforces the importance of following the proper legal procedure. The ruling clarifies that a taxpayer cannot bypass the appellate process and directly approach the Supreme Court. This judgment serves as a reminder to taxpayers to file their appeals in the correct forum to avoid their case being dismissed on procedural grounds.