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2021 (11) TMI 228 - HC - GSTLevy of penalty u/s 74 (1) of the CGST Act - Validity of assessment order - suppression of turnover and evasion of tax - HELD THAT:- The remedy under Article 226 cannot be invoked by the petitioner. It is noticed from a reading of paragraph 37 of Ext.P9 that the very same contentions, now raised by the petitioner before this Court, was raised by the petitioner before the assessing officer also. Adverting to the said contentions, it was held by the assessing officer that the allegations raised against the period and the date to which the data relates have no basis. It was also observed by the assessing officer that in the mahazar prepared on 26.11.2019, it was specifically mentioned that the data related to the business transactions of the dealer for the period 14.01.2013 to 01.09.2019 and the dealer signed it without any objection. On an appreciation of the findings recorded by the assessing officer, this Court is of the view that the contentions raised by the petitioner alleging violation of natural justice was in fact raised before the assessing authority itself and even considered. The learned counsel for the petitioner also submitted that Ext.P10 is challenged in the writ petition and that there is no appellate remedy available against Ext.P10. Though this Court was impressed with the said contention initially, on an appreciation of the reliefs claimed in this writ petition, it is noticed that no specific relief is claimed in the writ petition against Ext.P10. As held by the Supreme Court repeatedly including in the latest decision of THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS VERSUS M/S COMMERCIAL STEEL LIMITED [2021 (9) TMI 480 - SUPREME COURT] where an alternate remedy exists under the statute, unless exceptional circumstances exists, the jurisdiction of this Court under Article 226 is not liable to be invoked - petition dismissed.
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