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2022 (10) TMI 246 - HC - GSTValidity of Assessment cum Penalty cum Interest Order - copies of the material relied on, not furnished - material alleged to have been seized from the business premises of the petitioner was not enclosed, so as to enable to file a suitable reply - violation of principles of natural justice. Whether the impugned order under challenge is liable to be set-aside on the ground that it was issued without following the principles of natural justice? HELD THAT:- On 15.02.2022 a show- cause notice was issued and thereafter personal hearing notices were issued on 21.03.2022, 05.05.2022 and 11.05.2022. There is no dispute to the fact that the petitioner submitted reply on 01.03.2022 which was received in the office of the 1st respondent on 16.04.2022. As is evident from the copy of the objections, dated 01.03.2022, submitted by the petitioner, the petitioner raised disputed questions of facts - there is no whisper or there is no request in the reply to the show-cause, dated 01.03.2022, that the petitioner is not aware of the contents of the slips that were seized from the business premises of the petitioner. It is an admitted fact that the petitioner produced other books of accounts on notice from the assessing authority as such he has knowledge about the contents of the slips. A perusal of the objections, dated 01.03.2022, would show that the petitioner has knowledge of the contents of the slips also. He never made any request to furnish copies of the material alleged to have been seized. The case of ITC LIMITED VERSUS THE ASSISTANT COMMISSIONER COMMERCIAL TAXES [2009 (9) TMI 1071 - ANDHRA PRADESH HIGH COURT], was a case where the petitioner made an application for furnishing the report of the Enforcement Official but the respondent declined to furnish on the ground that the report of the Enforcement Official is communicated for internal circulation. This Court held that when a report of the Enforcement Official is relied upon in a show cause notice, the request for a copy when asked by the assessee has to be furnished - In the case on hand, the basis for issuance of show-cause notice to the petitioner was the material seized from the business premises of the petitioner and the petitioner could submit his objections to the show-cause notice without there being any further request to supply the material, which was seized from the business premises of the petitioner. So, the decision of this Court in ITC Limited, Sarapaka, Khammam District will not be of any help to the petitioner, to prove that there was violation of principles of natural justice. There is no denial of the fact that the petitioner is disputing correctness of the amounts that was arrived at by the 1st respondent. It is well settled under Article 226 of the Constitution of India, this Court cannot go into factual aspects. Further, there is no dispute that the petitioner has a right of Appeal under Section 107 of the CGST Act, 2017. As the petitioner has an alternative remedy of appeal under Section 107 of the GST Act and as the petitioner failed to succeed in establishing that there has been violation of the principles of natural justice, it is held that the Writ Petition is liable to be dismissed. It is open to the petitioner to avail the remedy available under law, in which event the period of pendency of Writ Petition before this Court be given set-off while calculating the period of limitation - Petition dismissed.
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