TMI Blog2022 (2) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... y any of the circumstances, under which a party can move before High Court, when alternative remedy is available and there is an effective alternative remedy before the appellate authority, this Court feels that the matter does not require any interference. Further, in the present case, it needs a detailed examination of the elements in the taxing proposal and all the points raised by the petitioner herein can be considered by the appellate authority. This Court finds no glaring illegality in the assessment order, which requires indulgence of this Court by exercising its jurisdiction under Article 226 of the Constitution of India, at this stage. Petition disposed off. - WRIT PETITION No.1797 OF 2022 - - - Dated:- 27-1-2022 - HON B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner undertook to develop 25 flats and entered into an agreement with the land owner and in consideration thereof, he receives 11 flats, whereas the land owners get 14 flats. He further submitted that the petitioner had paid tax under C.S.T and A.P.G.S.T for all 25 flats, however, again, charged with G.S.T on the ground that he rendered service under the development agreement, but the same, if at all liable, is to be paid by the owners and not by the developer. He further submitted that the impugned order of assessment suffers from three illegalities, firstly, none of the objections raised by the builder/assessee was considered as can be seen from para No.49 of the assessment order, wherein all the objections raised by the petitioner were re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the appellate authority, this Court feels that the matter does not require any interference. 8. Further, in the present case, it needs a detailed examination of the elements in the taxing proposal and all the points raised by the petitioner herein can be considered by the appellate authority. This Court finds no glaring illegality in the assessment order, which requires indulgence of this Court by exercising its jurisdiction under Article 226 of the Constitution of India, at this stage. 9. Accordingly, the writ petition is disposed of with liberty to avail the alternative remedy available under law i.e., to approach the appellate forum. There shall be no order as to costs. 10. Miscellaneous petitions, if any pending, also sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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