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2019 (6) TMI 358 - KARNATAKA HIGH COURTProduction of books of accounts and other documents - conclusion of proceedings under Section 9 (2) of the CST Act read with Section 72 (2) of the KVAT Act - primary challenge of the petitioner is that no incriminating documents relied upon by the respondent authorities have been made available to the petitioner and as such, the order impugned are passed without jurisdiction - principles of natural justice - HELD THAT:- It is not in dispute that the petitioner having suffered an order from the appellate authority is before this court on the grounds as aforesaid. There is no legal impediment for the petitioner to urge all these grounds before the appellate tribunal, the machinery provided under the statute. Circumventing the same, the petitioner cannot invoke the writ jurisdiction merely on the alleged ground that no documents are furnished to the petitioner. It is also significant to note that the statement of objections has been filed by the revenue and the documents at Annexures-R1 and R2 are placed along with the statement of objections. In such circumstances, the challenge made by the petitioner on the ground of non furnishing of the documents requires to be negated. Moreover, the disputed facts involved in the petition cannot be adjudicated under the writ jurisdiction. Hence, writ petition stands dismissed with liberty to the petitioner to avail the alternative remedy of statutory appeal available under the KVAT Act. Petition dismissed.
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