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2023 (8) TMI 1423 - MADRAS HIGH COURTValidity of assessment order - several disputed questions of facts, which cannot be decided in a summary proceedings under Article 226 of the Constitution of India - HELD THAT:- In this writ petition, the petitioner has challenged the impugned Assessment Order bearing Ref.No.ZD3301231040285 passed by the first respondent for the Assessment Year 2020-2021, on similar lines that to the one was challenged in W.P.No.23175 of 2023 for the Assessment Year 2021-2022. Besides, there are several disputed questions of facts, which cannot be decided in a summary proceedings under Article 226 of the Constitution of India. That apart, Court cannot take a different view under similar circumstances. Therefore, there is no merits in the writ petition. Therefore, this Writ Petition is also liable to be dismissed. Since the present writ petition was filed on 28.04.2023 within the statutory period prescribed to file appeal before the Appellate Commissioner under Section 107 of the CGST/SGST Act, 2017, a liberty is given to the petitioner to file a statutory appeal within a period of 15 days from the date of receipt of a copy of this order. Appeal disposed off.
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