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2021 (7) TMI 1403 - HC - GSTLevy of IGST - Appealable order or not - non-availability by petitioner by way of statutory remedy - petitioner argues that the assessment was made taking into consideration the maximum retail price and not the actual sale price - HELD THAT - We are afraid that such issue ought to have been agitated before the appellate forum and do not make out any case of assessment without jurisdiction or in breach of principles of natural justice requiring invocation of writ jurisdiction of this Court and that too after a lapse of more than two years. The Writ Petition is dismissed.
Issues:
Challenge to assessment order imposing IGST and penalty without availing statutory remedy. Analysis: The High Court judgment pertains to a writ petition filed against an assessment order imposing IGST and penalty on the petitioner-assessee. The assessment was related to a consignment of coconut oil delivered by M/s. Marico Limited to the petitioner. The tax and penalty were levied for each vehicle involved in the delivery. The petitioner did not challenge the assessment order through the available statutory remedy of appeal. The petitioner's counsel argued that the assessment was based on the maximum retail price rather than the actual sale price. However, the Court noted that such issues should have been raised before the appellate forum and that there was no case of assessment without jurisdiction or breach of natural justice warranting the Court's intervention through writ jurisdiction, especially after a significant lapse of over two years. The Court emphasized that the petitioner's failure to avail the statutory remedy of appeal against the assessment order was a crucial factor in dismissing the writ petition. The judgment underscores the importance of following the proper legal procedures and exhausting available remedies before seeking judicial intervention through writ jurisdiction. By not challenging the assessment order through the prescribed appellate process, the petitioner failed to establish grounds for the Court to intervene in the matter. As a result, the Court dismissed the writ petition, ruling against the petitioner and ordering no costs to be imposed. The judgment also directed the closure of any related miscellaneous petitions pending in the matter, bringing finality to the legal proceedings in this case.
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