2022 (10) TMI 185 - HC - GST

Validity of impugned order - principles of natural justice - HELD THAT - The impugned order of the appellate authority is speaking one and there is no violation of principle of natural justice and is not contrary to any provisions of law and the contention raised by the petitioner in this writ petition challenging the impugned order is all matter of facts and evidence based on findings and this Court in exercise of constitutional writ jurisdiction under Article 226 of the Constitution of India cannot act as an appellate authority over the impugned order of the authority and re- appreciate the evidence. Petitioner could not make out a ground for invoking the constitutional writ jurisdiction under Article 226 of the Constitution of India - Petition dismissed.

Summary

The Calcutta High Court dismissed the writ petition (WPA No.18707 of 2022) challenging the appellate authority's order dated 5th August, 2022. This was the third round of litigation by the petitioner, with previous petitions being disposed of in July 2022. The court found no violation of natural justice or law in the appellate authority's order and stated that it cannot act as an appellate authority over the findings of the authority.