TMI Blog2021 (2) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer has brushed aside the legal position and concluded the assessment rather the Assessing Officer has rendered a opinion on the available facts and taking note of the reply given by the appellant. Therefore, if according to the appellant this conclusion is factually wrong that needs to be agitated in an appeal and to be adjudicated by the appellate authority and not by a writ court. Therefore, the learned Single Bench was right in relegating the appellant to avail the available remedy of appeal - the writ appeals are dismissed with liberty to the appellant to file an appeal before the first appellant authority and if such appeal is filed within a period of thirty days from the date of receipt of copy of this judgment, the appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the appellant contending that the respondent has strictly adhered to the principles laid down in the aforementioned decision with regard to both the points canvassed by the appellant. In this regard, the learned Government Advocate referred to the relevant portion of the impugned assessment orders. By way of reply, the learned counsel for the appellant contended that there are several errors in the exercise that has been carried out by the respondent on both the points. 4.The learned writ court took note of the submissions on either side and held that the errors which are being pointed out by the writ petitioner are by making submissions on the merits of the matter and therefore, the Court is not inclined to entertain the writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. Therefore, the principles of natural justice are applicable; retrospective cancellation of registration does not affect the right of the purchasing dealer; the dealer cannot be denied claim of input tax credit on the ground that assessment on the dealer's vendor has not been made under the Act; retrospective cancellation of registration certificates of selling dealer cannot affect the right of purchasing dealer; reversal of input tax credit on the ground of cancellation of registration certificates of the selling dealer with retrospective effect cannot be done; if the selling dealer failed to file returns or disclose turnover and paid tax thereon cannot be a ground for reversal of ITC in the hands of purchasing dealer; re-assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded as follows: Conclusion of the Assessing Officer: ........In the instant cases, they have not tallied the difference of turnover, between reported by them and that of reported at the other end. They have enclosed certain invoices, which has no classified summary support or category support to tally with the transactions, caused the difference. The Bank statement, attached by them, also has no classified details to verify the transactions leading to the difference and consider at their favour. Hence, it is clear that their contention is not sustainable but a trial to make use of the benefit of the High Court judgment, without establishing their genuineness. In the absence of genuineness on their part and as they have not provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, if according to the appellant this conclusion is factually wrong that needs to be agitated in an appeal and to be adjudicated by the appellate authority and not by a writ court. Therefore, we are of the considered view that the learned Single Bench was right in relegating the appellant to avail the available remedy of appeal. 9.Accordingly, the writ appeals are dismissed with liberty to the appellant to file an appeal before the first appellant authority and if such appeal is filed within a period of thirty days from the date of receipt of copy of this judgment, the appellate authority shall entertain the appeal without reference to limitation and take a decision on merits and in accordance with law uninfluenced by any observation ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
