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2024 (7) TMI 1240 - HC - GSTChallenge to assessment order - challenge to Circular No.9 dated 24.05.2019 - authority to delegate the power of adjudication by way of a circular contrary to Section 167 of the Act which contemplates a notification being issued - assessing authority was the inspecting authority and permitting the very same authority to adjudicate would fall foul of the maxim No man can be a judge of his own cause or not. Whether the 4th respondent has no authority to delegate the power of adjudication by way of a circular contrary to Section 167 of the Act which contemplates a notification being issued? - HELD THAT - With regard to the 1st ground that the authorisation ought to have been made only by way of a Notification as contemplated under Section 167 of the CGST Act 2017 the same is misplaced inasmuch as the Circular is apparently traceable to Section 2(91) of the Act and not Section 167 of the Act thus issuance of a notification may not be necessary for authorising/ assigning proper officers with power of adjudication. In this regard it may be relevant to refer to the judgment of the Gujarat High Court in the case of Yasho Industries Ltd. vs. Union of India 2021 (6) TMI 918 - GUJARAT HIGH COURT wherein identical contention stood rejected - the challenge to Circular No.9 of 2019 on the ground that the authorisation of power of adjudication by way of Circular is impermissible is liable to be rejected. Whether the assessing authority was the inspecting authority and permitting the very same authority to adjudicate would fall foul of the maxim No man can be a judge of his own cause. ? - HELD THAT - It is trite law that adjudication of disputed questions of fact falls outside the purview of Article 226 of the Constitution of India - There can be no doubt that even though the High Court can entertain a Writ Petition against any order or direction passed / action taken by the State and / or its authorities under Article 226 of the Constitution of India it ought not to do so as a matter of course when the aggrieved person could have availed of an effective alternative remedy in the manner prescribed by law. The writ petition challenging Circular No.9 of 2019 and the assessment orders for the period 2017-18 to 2020-21 are liable to be rejected - Petition disposed off.
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