2021 (11) TMI 228

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....ABLE MR. JUSTICE BECHU KURIAN THOMAS Petitioner :  By Advs. P.S. Soman T. Radhamony B. Prabhakaran Nancy Prabhakar Respondents : By Senior Govt. Pleader Dr. Thushara James   JUDGMENT Petitioner challenges Ext.P9 order of assessment issued by the first respondent. 2. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short 'CGST' Act) an....

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....opies 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 recovered for the period from 14.01.2013 to 01.09.2019. According to t....

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....I am of the view that the remedy under Article 226 cannot be invoked by the petitioner. It is noticed from a reading of paragraph 37 of Ext.P9 that the very same contentions, now raised by the petitioner before this Court, was raised by the petitioner before the assessing officer also. Adverting to the said contentions, it was held by the assessing officer that the allegations raised against the p....

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....e 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 challenged in the writ petition and that there is no appellate remedy available against Ext.P10. Though this Court was impressed with the said contention initially, on an appreciation of the reliefs claimed in this writ pe....