2023 (9) TMI 627

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....ce Partha Sarthy For the Petitioner/s : Mr.Ravi Shankar, Advocate For the Respondent/s : Mr.Vivek Prasad (GP-7) ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE In the present case, the assessment order was dated 09.10.2021 and petitioner without approaching appropriate authorities has directly moved the present writ petition. 2. The Hon'ble Supreme Court in Suo Motu Writ Petition....

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.... also notice the contours of the jurisdiction under Article 226 of the Constitution of India to interfere with appellable orders laid down by the Hon'ble Supreme Court in State of H.P & Ors. v. Gujarat Ambuja Cement Limited & Anr.; (2005) 6 SCC 499. It has been held that if an assessee approaches the High Court without availing the alternate remedy, it should be ensured that the assessee has made ....

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.... and proceeding are wholly without jurisdiction or when the vires of an Act is challenged. There is no such plea made by the petitioner in the present case against the impugned order. 4. Having not availed the statutory remedies available, the petitioner cannot seek to approach this Court under Article 226 of the Constitution of India to challenge an assessment order especially with respect to ....