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2023 (8) TMI 1423 - HC - GSTValidity of assessment order - several disputed questions of facts, which cannot be decided in a summary proceedings under Article 226 of the Constitution of India - HELD THAT - In this writ petition, the petitioner has challenged the impugned Assessment Order bearing Ref.No.ZD3301231040285 passed by the first respondent for the Assessment Year 2020-2021, on similar lines that to the one was challenged in W.P.No.23175 of 2023 for the Assessment Year 2021-2022. Besides, there are several disputed questions of facts, which cannot be decided in a summary proceedings under Article 226 of the Constitution of India. That apart, Court cannot take a different view under similar circumstances. Therefore, there is no merits in the writ petition. Therefore, this Writ Petition is also liable to be dismissed. Since the present writ petition was filed on 28.04.2023 within the statutory period prescribed to file appeal before the Appellate Commissioner under Section 107 of the CGST/SGST Act, 2017, a liberty is given to the petitioner to file a statutory appeal within a period of 15 days from the date of receipt of a copy of this order. Appeal disposed off.
Issues involved:
The issues involved in the judgment include challenging an Assessment Order for the Assessment Year 2020-2021, disputed questions of facts, and the statutory period for filing an appeal before the Appellate Commissioner under Section 107 of the CGST/SGST Act, 2017. Challenged Assessment Order: The petitioner challenged the impugned Assessment Order for the Assessment Year 2020-2021, similar to the one challenged for the following year. The court noted that there were several disputed questions of facts that could not be decided in summary proceedings under Article 226 of the Constitution of India. It was emphasized that the court cannot take a different view under similar circumstances, leading to the conclusion that there was no merit in the writ petition. Consequently, the Writ Petition was deemed liable to be dismissed. Statutory Appeal Liberty: The petitioner filed the present writ petition within the statutory period prescribed to file an appeal before the Appellate Commissioner under Section 107 of the CGST/SGST Act, 2017. As a result, the petitioner was granted liberty to file a statutory appeal within 15 days from the date of receipt of the order. If such an appeal is filed within the specified time frame, the Appellate Commissioner is directed to dispose of the appeal on its merits and in accordance with the law. The Writ Petition was dismissed with this liberty granted to the petitioner, and no costs were imposed. Consequently, the connected Writ Miscellaneous Petitions were closed.
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