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2022 (3) TMI 4 - HC - VAT and Sales TaxViolation of principles of natural justice - the reply to a question posed by this Court as to why the petitioner has chosen to file writ petition under Article 226 of the Constitution of India instead of preferring an appeal, has not been considered or it has not been considered in proper perspective - HELD THAT:- Though it was contended by the learned Senior Counsel appearing for the petitioner that, the detailed reply given by the petitioner dated 22.11.2021 has not at all been considered or not been considered in proper perspective by the respondents, on a perusal of the impugned orders, this Court finds that, there has been some consideration in respect of the defence taken by the petitioner through his reply dated 22.11.2021 item-wise. Therefore, it cannot be stated that the assessing authority has passed the impugned assessment orders without considering the reply given by the petitioner dated 22.11.2021, as the said reply has been cited as Reference No.6 in the impugned orders itself and the main issue of stock transfer has also been considered by the respondents in the impugned orders. These are all not the cases to be considered as cases where the assessment orders are passed by the assessing authority without giving any proper opportunity to the petitioner by thus following the principles of natural justice. Instead, these are all the cases where there has been consideration on the part of the respondents - on factual matrix whether the consideration is not enough to be accepted by the petitioner that it has been a proper consideration by meeting each and every fine and minute detail of the factual matrix, that aspect necessarily has to be gone into by the appellate authority and not by this Court exercising its extraordinary jurisdiction under Article 226 of the Constitution of India. The impugned orders, for the reasons stated in the affidavit, and the arguments advanced by the learned Senior Counsel are not liable to be interfered with at this stage - petition dismissed.
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