TMI Blog2016 (12) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner-assessee ignored and bypassed these remedies. The writ jurisdiction in such circumstances cannot be allowed even to overcome the lapse of the limitation for the petitioner-assessee at this belated stage. Petition not maintainable and is dismissed. - Writ Petition Nos. 57922-933/2016 (T-RES) - - - Dated:- 10-11-2016 - Vineet Kothari, J. For the Petitioner : Sri Thirumalesh M For the Respondent : Sri. V. Sreenidhi ORDER 1. These writ petitions are directed against the Assessment order passed by the respondent-Assessing Authority under Section 39(1) of the KVAT Act, 2003 (for short the Act ), for the assessment made from April 2008 to March 2009 on 30.04.2015. 2. The petitioner-assessee also filed Rectification Application on 27.05.2015, against the said order, which too came to be rejected by the said Authority on 21.10.2016. Thereafter, these writ petitions have been filed before this Court challenging both the said orders passed by the respondent-Assessing Authority. 3. The learned counsel for the petitioner-assessee Mr.M.Thirumalesh, has emphasized before this Court that the respondent-Assessing Authority-has not complied with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirement of pre- deposit of tax for entertaining such appeal, the petitioner-assessee did not chose to file such appeal against the impugned order. 8. The contentions raised before this Court about the alleged breach of principles of natural justice are misconceived. The principles of natural justice only requires that the assessee is notified and informed about the initiation of the assessment proceedings and a reasonable opportunity of hearing is given to the assessee concerned before any order is passed against him which may be adverse to his interest. It is neither the intention of the law nor the alleged breach of principles of natural justice, which allows the aggrieved person to invoke the extraordinary writ jurisdiction of this Court under Article 226 of the Constitution of India to enjoin an examination of facts to the extent of minute details or an enquiry into the facts regarding the extent of taxability of particular item of turnover etc., as narrated before this Court, by the learned counsel for the petitioner, namely, that the additions in taxable turnover sought to be made, have to be first given out before hand in the proposition notice or that if the details and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Deputy Commissioner and the Second appeal before the Tribunal. 11. These Authorities constituted under the provisions of the KVAT Act are the only appropriate fact finding bodies before whom, all these grievances raised before this Court, can certainly be raised by the petitioner-assessee and the petitioner-assessee cannot call upon this Court to look into the minute details and the nitty-gritty of the factual aspects of the order passed by the Assessing Authority and to hold an enquiry as to whether the proposition notice and the assessment orders tally or do not tally, whether the additions made in the turnover is correct or not, whether there are arithmetic errors in the same or not, whether the Assessing Authority was justified in rejecting the rectification application of the assessee, not correcting the alleged apparent errors on the face of the assessee or not. 12. The moment this Court finds that a notice was given to the assessee and he has participated in the assessment proceedings, the wolf cry of the assessee that principles of natural justice have been breached by the Assessing Authority deserves to be given a quietus and the Court s time spent in lookin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Chief Justice T.S.Thakur in the Hon ble Supreme Court in the case of In Board of Control for Cricket v. Cricket Assn. of Bihar [(2016) 8 SCC 535], on the compliance with the principles of natural justice, has held as under:- Principles of natural justice, it is well settled, are not codified rules of procedure. Courts have repeatedly declined to lay down in a straitjacket, their scope and extent. The extent, the manner and the application of these principles depends so much on the nature of jurisdiction exercised by the court or the tribunal, the nature of the inquiry undertaken and the effect of any such inquiry on the rights and obligations of those before it. The extent of the application of the principles also depends upon the fact situation of a given case . 16. Therefore, this Court is fully satisfied that the present writ petition does not deserve to be entertained on merits at all. 17. As far as the judgment of Paharpur Cooling s case (supra), relied upon by the learned counsel for the petitioner is concerned, the same is found to be not applicable to the facts of the present case. In that case before the Court, the Court allowed the Writ Appeal of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of facts, the Court may come to the conclusion that there is not even sufficient material before the Court to pronounce upon the individual contentions and factual issues raised before it. Therefore this Court is of the considered opinion that writ petition against the assessment orders, where the concerned taxing law provides for appeal mechanism, cannot be usually entertained. 21. The narrow parameters for invoking writ jurisdiction under Article 226 of the Constitution of India, notwithstanding the appeal remedy available to the petitioner have to be very strictly construed. The contingencies like, question of validity and vires of the relevant statute or Rules or Notifications is involved, whether the assessee concerned has been saddled with the financial liability without any sort of opportunity of hearing given to him, is not to be lightly invoked in all such cases merely on the basis of the allegations and averments made in the writ petitions. 22. Only a prima-facie look at the facts about the opportunity being given to the assessee or not and whether the question of vires as raised is really involved or not, can be looked into at the first blush. Even question val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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