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2023 (11) TMI 1019 - KERALA HIGH COURTPrinciples of Natural Justice - Jurisdiction - power of Assessing Authority to issue SCN - tax liability with interest against the petitioner for conducting the business without registration - HELD THAT:- The order impugned cannot be said to be without jurisdiction and has not been passed in violation of the principles of natural justice. The Assessing Authority has the power to issue a show cause notice under Section 63 and pass the Assessment Order in accordance with the law in respect of the receipts received by the petitioner for providing services. Therefore, the said order cannot be said to be without jurisdiction. The petitioner was afforded the opportunity to file a reply and was also personally heard in the matter, and thereafter, the impugned order was passed. While exercising the writ jurisdiction, the Constitutional Court would confine only to the decision making process of the authority. If the decision has been taken as per the prescribed procedure, in observance of the principle of natural justice, even if the decision is rendered by the authority on an erroneous question of law and a statutory appeal is available against such an order, the Writ Court would not interfere with the decision and the remedy would be for filing the statutory appeal. Thus, the present writ petition cannot be entertained against the impugned assessment order, which has been passed in accordance with the law - The writ petition is dismissed.
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