2022 (7) TMI 1060

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....APPELLANT: ADVS. AJI V.DEV, ALAN PRIYADARSHI DEV AND S.SAJEEVAN OTHER PRESENT: SR GP V.K. SHAMSUDHEEN JUDGMENT Basant Balaji J., The petitioner in W.P.(c) No.17159 of 2022 is the appellant herein. The Writ Petition was filed by the appellant to call for the records connected with the case and issue a writ of certiorari or any other writ quashing Ext.P3 and P3(a) assessment orders and f....

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....t has passed an assessment order for the years 2015-16 and 2016-17. The said orders are produced as Ext.Nos.P3 and P3(a). The appellant challenged the assessment orders in the Writ Petition on the ground that there was jurisdictional error, lacking statutory mandate, arbitrariness and violation of principles of natural justice. 3. The learned Single Judge dismissed the Writ Petition holding tha....

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....e mandate under Section 25AA of the KVAT Act has been followed by the Assessing Officer, the appellant has got an appellate remedy and so entertaining the said issue in the Writ Petition, is not warranted. It is now settled law that a jurisdictional error or violation of principles of natural justice resulting in travesty of justice are the principal grounds for the invocation of remedy under Arti....