TMI Blog2018 (3) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... Constitution to set right such jurisdictional error committed in the decision making process. Therefore, the impugned order is set aside leaving it for reconsideration - appeal allowed by way of remand. - W. P. (C). No. 40371 of 2017 - - - Dated:- 1-2-2018 - MR. A. MUHAMED MUSTAQUE, J. For The Petitioner : Sri. M. Gopikrishnan Nambiar Sri.P.Gopinath Sri.K.John Mathai Sri.Joson Manavalan Sri.Kuryan Thomas Sri.Paulose C. Abraham For The Respondent : Sree Lal N. Warrier, SC, JUDGMENT The petitioner claim that they procure IT products and install the products in the premises of customers after customizing it according to the choice and options of such customers. 2. The petitioner claims to have paid service tax for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner committed a grave jurisdictional error in passing the order. According to the learned counsel, it is overlooking facts involved in this matter, the Commissioner passed the order. Learned counsel particularly submitted that the Commissioner only had adverted to the point of law involved without referring to the factual situation involved. According to him, there is no corelation between the law discussed by the Commissioner with the facts involved and therefore, the matter should be remitted back for reconsideration. 5. At the first instance I can say that the order is not legally sustainable. As adverted in the impugned order itself, it has to be shown that the petitioner has manufactured goods. Certainly examination of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether it fall within the meaning of manufacturing goods or not. In view of the fact that the Commissioner had not adverted to the vital aspect, it is necessary to remand the matter back to the Commissioner for reconsideration. 7. The power of the Commissioner would depend upon the factual situation. In that sense, without adverting to the factual situation, the Commissioner could not have exercised the power. That means the Commissioner had erred in exercising the jurisdiction to pass such order. This Court is not interfering with the decision, but with the decision making process. Therefore this Court can invoke the power under Article 226 of the Constitution to set right such jurisdictional error committed in the decision making proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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