TMI Blog2021 (11) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... allegations raised against the period and the date to which the data relates have no basis. It was also observed by the assessing officer that in the mahazar prepared on 26.11.2019, it was specifically mentioned that the data related to the business transactions of the dealer for the period 14.01.2013 to 01.09.2019 and the dealer signed it without any objection. On an appreciation of the findings recorded by the assessing officer, this Court is of the view that the contentions raised by the petitioner alleging violation of natural justice was in fact raised before the assessing authority itself and even considered. The learned counsel for the petitioner also submitted that Ext.P10 is challenged in the writ petition and that there is no a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 74(9) of the CGST Act, alleging suppression of turnover and evation of tax detected for the year 2019-20. 3. Adv.P.S.Soman, the learned counsel for the petitioner vehemently contended that, in spite of all the objections that may arise on the maintainability of the writ petition, the petitioner is justified in invoking the remedy under Article 226 of the Constitution of India for the sole reason that the copies of all documents purportedly used by the assessing officer against the petitioner to impose penalty was not given to the petitioner. Referring to the mahazar, wherein data as recovered for the period 14.01.2013 to 14.12.2017 was mentioned, according to the learned counsel, the assessing officer proceeded to deal with data re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the dealer for the period 14.01.2013 to 01.09.2019 and the dealer signed it without any objection. On an appreciation of the findings recorded by the assessing officer, this Court is of the view that the contentions raised by the petitioner alleging violation of natural justice was in fact raised before the assessing authority itself and even considered. The correctness or otherwise of the said finding is a matter which requires appreciation of evidence and documents. It is not proper on the part of this Court to appreciate such disputed questions of fact while invoking the writ jurisdiction. In such circumstances, there is no merit in the contentions raised. 6. The learned counsel for the petitioner also submitted that Ext.P10 is chal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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