TMI Blog2021 (11) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... the settled proposition that if want of jurisdiction, violation of the statute and denial of principles of natural justice, only in such circumstances, the Writ Petition would be entertained by this Court against order in original ie., the orders passed by the original assessing authority - In every Tax Statute, there is hierarchy of authorities provided for preferring further appeal, revisions etc. Such appeal remedies shall be availed by the assesses/taxpayers without default. Herein the case in hand, though there is an appeal remedy under Section 107 of the Act, the petitioner has chosen to file the Writ Petitions before this Court on the ground that the reason stated in the reply or objection or show cause by the petitioner had not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Services Tax Act, 2017 [hereinafter referred to as the Act in short]. 3. However, based on the inspection conducted on 21.02.2020, the second respondent issued intimation on 28.05.2020 for the Assessment Years 2017-18 to 2019-20. Pursuant to which, elaborate replies have been filed by the petitioner on 30.06.2020, denying the allegation. However, without properly considering the said reply or objection given by the petitioner, the second respondent issued the demand cum show cause notices dated 01.09.2020, directing show cause. In response to the same, the petitioner filed the replies by way of show cause on 03.10.2020. Even that was not properly considered and ultimately, the assessing authority passed the impugned orders of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal hearing and having considering the inputs supplied by the petitioner against the show cause notices cum demand, confirming the said proposal made in the show cause notice, the impugned orders of assessment and demand have been made for three assessment years on 31.10.2020. 6. Thereafter, the learned Government Advocate would submit that the procedure as has been contemplated under Section 73 of the Act since has been scrupulously followed by giving all opportunities to the petitioner, no grounds can be taken by the petitioner to challenge the impugned orders, if at all it was made by the petitioner before this Court. Instead, according to the learned Government Advocate, the petitioner can very well prefer an appeal under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to file the Writ Petitions before this Court on the ground that the reason stated in the reply or objection or show cause by the petitioner had not been properly considered or not considered in a proper perspective. Such an issue can very well be decided by the appellate authority as it coupled with facts and therefore, each and every minute details of the facts on tax matters cannot be gone into by the Writ Court. In that view of the matter, this Court feels that while rejecting these Writ Petitions, liberty can be given to the petitioner to file an appeal before the appellate authority as per the provisions of the Act. 12. In that view of the matter, all these Writ Petitions are rejected with liberty to the petitioner to file an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
