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2021 (9) TMI 1185 - HC - VAT and Sales TaxViolation of principles of natural justice - petitioner is provided with an opportunity either to file material evidence or to pay the compounding fee or not - HELD THAT:- The allegation of mala fides raised against an Authority must be impleaded as a party respondent in the writ proceedings in his personal capacity. In the absence of any one of these grounds, no writ can be entertained as against the show cause notice - the violation of principles of natural justice has been raised in almost all the writ petitions. Even in such cases, where the jurisdiction point is raised, it is to be stated in the objections and the Authority Competent is bound to consider such objections. If an order is passed and the Assessee is not satisfied, then they are bound to prefer an appeal as contemplated under the Act. Entertaining a writ petition against the show cause notice is not preferable and the disputed facts between the parties cannot be adjudicated in the writ proceedings by the High Court under Article 226 of the Constitution of India. All such facts are to be adjudicated with reference to the documents and evidences made available and therefore, the contentions raised on merits cannot be considered at all. The petitioner is at liberty to submit any material evidence of appeal or submit explanations to the notice, enabling the Authorities to consider the same - the High Court cannot adjudicate such disputed facts in the writ proceedings - Petition dismissed.
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