TMI Blog2018 (11) TMI 1692X X X X Extracts X X X X X X X X Extracts X X X X ..... is correct or not, is for the next fact finding authority to consider and decide viz., the First Appellate Authority and not necessarily for this Court to do the same while exercising the discretionary jurisdiction under Article 226 of the Constitution of India. In the absence of any jurisdictional error, I do not think that the petitioner is entitled to maintain the present writ petition, when admittedly, the impugned order was passed after issuing the show cause notice to the petitioner and hearing them. Therefore, it is evident that the Adjudicating Authority has passed the impugned order of assessment by following the principles of natural justice as well. Whether the contentions raised by the petitioner against the notice of proposa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate remedy lies before the first Appellate Authority viz., The Commissioner (Appeals). 5. However, the learned counsel for the petitioner vehemently contended that this writ petition is still maintainable before this Court even though such alternative remedy is available under the Statute, since the petitioner questions the very jurisdiction of the respondent in issuing the impugned proceedings. In support of such contention, the learned counsel for the petitioner submitted that the petitioner is not doing any manufacturing activities and on the other hand, the job workers, who fabricated the sign boards in different places outside the jurisdiction of the respondent alone are engaged in fabricating the sign boards and thus, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the next fact finding authority. In the absence of any jurisdictional error, I do not think that the petitioner is entitled to maintain the present writ petition, when admittedly, the impugned order was passed after issuing the show cause notice to the petitioner and hearing them. Therefore, it is evident that the Adjudicating Authority has passed the impugned order of assessment by following the principles of natural justice as well. Whether the contentions raised by the petitioner against the notice of proposal has been considered and decided in a proper and perspective manner, is again the issue touching upon the factual aspects of the matter, which can be raised and agitated before the Appellate Authority. When such statutory remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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