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2022 (2) TMI 292 - HC - GSTLevy of tax/ GST - Maintainability of petition - availability of alternative remedy of appeal - Violation of Principles of Natural Justice - Transferable Development Rights pursuant to the Joint Development Agreement-cum-General Power of Attorney entered into by the petitioner with the land owners - non-application of mind - non-consideration of any of the objections filed by the petitioner - HELD THAT:- As the petitioner could not satisfy any of the circumstances, under which a party can move before High Court, when alternative remedy is available and there is an effective alternative remedy before the appellate authority, this Court feels that the matter does not require any interference. Further, in the present case, it needs a detailed examination of the elements in the taxing proposal and all the points raised by the petitioner herein can be considered by the appellate authority. This Court finds no glaring illegality in the assessment order, which requires indulgence of this Court by exercising its jurisdiction under Article 226 of the Constitution of India, at this stage. Petition disposed off.
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