TMI Blog2023 (7) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 107(4) of the Act cannot be filed beyond the prescribed time period, in view of the stipulations in the enactment. Now what the petitioner could not do directly by filing an appeal, cannot be permitted to be done in a writ petition filed under Article 226 of the Constitution of India, that too to decide on disputed questions of fact i.e, Ext. P5 show cause notice and Ext. P5(a) assessment order were allegedly not served on him - there are no extra-ordinary circumstance made out in the writ petition warranting interference with Exts. P5 and P5(a) by invoking the plenary powers of this Court under Article 226 of the Constitution of India. Petition dismissed. - HONOURABLE MR. JUSTICE C.S. DIAS For the Petitioner : By Advs. Aji V. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... summary of the assessment order. A perusal of Exts. P4 and P5 show that Ext. P5 is passed entirely on a different ground from what is pointed out in Ext. P1. Hence, the entire proceedings leading to Exts. P5 and P5(a) are vitiated and bad in the eyes of law. Since Exts. P5 and P5 (a) were not brought to the notice of the petitioner, his remedy to file a statutory appeal under Section 107 of the GST Act is time barred. The petitioner has no alternative remedy, but to approach this Court. Hence, the writ petition. 2. Heard; Sri Aji. V. Dev, the learned counsel appearing for the petitioner and Smt. Thushara James, the learned Government Pleader appearing for the respondents. 3. Sri. Aji. V. Dev reiterated the contentions in the writ petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t an appeal under Section 107(4) of the Act cannot be filed beyond the prescribed time period, in view of the stipulations in the enactment. 7. Now what the petitioner could not do directly by filing an appeal, cannot be permitted to be done in a writ petition filed under Article 226 of the Constitution of India, that too to decide on disputed questions of fact i.e, Ext. P5 show cause notice and Ext. P5(a) assessment order were allegedly not served on him. I do not find any extra-ordinary circumstance made out in the writ petition warranting interference with Exts. P5 and P5(a) by invoking the plenary powers of this Court under Article 226 of the Constitution of India. The writ petition is merit-less and is consequently dismissed. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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