TMI Blog2020 (10) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... le of discretion given to the Writ Courts and therefore if the learned Single Judge has not entertained the writ petitions even on the grounds, interalia, raised before the Writ Court viz., the breach of principles of natural justice, we are of the considered opinion that the said order does not require any interference. All these grounds or grievances including breach of principles of natural justice can obviously be raised before the appellate authority. Interpretation of Section 63A - furnishing of Form 'WW' by the Chartered Accountant - HELD THAT:- We do not want to express any opinion on the same as it may prejudice the case of the Assessee as well as the Revenue before the appellate authorities below. Nor on the question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r are quoted below for ready reference. 8. In response to this, learned counsel taking this Court through the impugned order, submitted that the Authority has only said, in the absence of supporting documents, Form WW cannot be amended / revised. However, fact remains that the corrigendum has certainly not been looked into. The relevant portions in the impugned order read as follows: '...The dealers reply is not accepted, since the Form WW cannot be amended/revised after issue of notice without supporting documents...' '...Hence, the exemption claimed on the turnover of ₹ 93,14,440/- is allowed and not covered by the Form I turnover of ₹ 1,79,95,677 as reported in the corrigendum to Form WW for the yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s without jurisdiction. With regard to NJP, discussion supra will reveal that personal hearing has admittedly been granted to the writ petitioner. It is also nobody's case that alternate remedy is ineffective, ineffectual or not efficacious. 17.However, the issue regarding corrigendum to Form WW shall be looked into by Appellate Authority as Appellate Authority is also an Authority on facts. This Course is being adopted by this Court based on the submissions made to the effect that this matter turns heavily on facts and supporting documents. 18. Owing to all that have been set out supra, the following order is passed: a) Impugned orders are not interfered with and all questions on merits are left open. Impugned orders are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rate of tax applicable on the UPS (Uninterrupted Power Supply) sold by the Assessee and accordingly the Assessing Officer himself has rectified the Assessment Orders for subsequent periods. He referred to the proceedings of the Assessing Authority dated 13.08.2019 and submitted before us that for the Assessment Orders involved in the present appeals, the Assessee has already filed Rectification Application before the Assessing Officer who is seized of the same as of now. He therefore submitted that the writ appeals deserve to be allowed and the impugned order of the learned Single Judge deserves to be set aside. 4. Per contra, Mr.Mohammed Shaffiq, learned Special Government Pleader (Taxes) supported the impugned order and urged before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the High Court under Article 226 of the Constitution of India, it is certainly a rule of discretion given to the Writ Courts and therefore if the learned Single Judge has not entertained the writ petitions even on the grounds, interalia, raised before the Writ Court viz., the breach of principles of natural justice, we are of the considered opinion that the said order does not require any interference. All these grounds or grievances including breach of principles of natural justice can obviously be raised before the appellate authority. 7. On the question of interpretation of Section 63A and furnishing of Form 'WW' by the Chartered Accountant is concerned, we do not want to express any opinion on the same as it may prejudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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