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2022 (9) TMI 989 - GST
Violation of principles of natural justice - exemption from service tax - transportation services - objection raised by the petitioner supported by any document, or not - HELD THAT:- In limited circumstances wherein forum of appeal is provided with a un-extendable limitation, petition under Article 226 of the Constitution of India can be entertained, after the expire of limitation, and the order impugned can be quashed. However, the learned counsel for the petitioner failed to satisfy the Court that the order passed by the Assistant Commissioner, GST was without jurisdiction or that he acted in flagrant disregard to law or rules of procedure or acted in violation of principles of natural justice - There is no violation of any principle of natural justice or any rules or procedure in this case. So, the order passed by the Assistant Commissioner cannot be interfered with in a application filed under Article 226 of the Constitution of India.
Additionally, this Court takes note of the fact that the petitioner in essence is praying for exercise of writ jurisdiction for issuance of a certiorari. Certiorari jurisdiction are not exercise for quashing mere error of fact of law unless there is substantial question of law arises regarding the jurisdiction etc. of the Tribunal and that if that order is allowed to stand a gross injustice would allow to be perpetuated. It is not the case here. There is no gross injustice in this case. There is no violation of rules or procedure and principle of natural justice.