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2021 (12) TMI 1187 - ANDHRA PRADESH HIGH COURTPrinciples of Natural Justice - CST assessment Orders for the Financial Year 2016-17 and Financial Year 2017-18 - opportunity of personal hearing was not provided to the petitioner - HELD THAT:- The court does not find the present case to be one of such nature where the High Court should straightaway interfere, as there is an efficacious statutory remedy of appeal available to the petitioner. In the considered opinion of the court, the petitioner should first avail the statutory remedy and whatever points have been argued before this Court can very well be argued and appreciated before the Appellate Authority. There has been lapse on the part of the petitioner which now is sought to be explained as a mistake and error committed by the petitioner. Once the petitioner itself admits that there were lapses and error on its part, it cannot be termed that there has been gross miscarriage of justice by the authorities requiring interference by the High Court at the very first instance. Moreover, at the cost of repetition, all the points available to the petitioner which have also been argued before the Court can very well to be raised and appreciated by the Appellate Authority. The writ petition stands disposed of giving liberty to the petitioner to approach respondent no.3/Appellate Authority against the order impugned.
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