2021 (4) TMI 363

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..... ons, which have been set out in the show cause notice as well as in the Order-in-Original. This aspect of the matter had been noted by the learned Single Judge and it was observed in the impugned order that it would not be proper for the Writ Court to go into the disputed questions of fact and that this has been best left for the Appellate Authority for a decision. There are no good grounds to int .....

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..... writ petitioner dealer challenging the order dated 16.10.2020 passed by the learned Single Judge in W.P.No.4163 of 2019. 3. The appellant filed the said writ petition challenging the Order-in-Original dated 24.10.2018 passed by the respondent whereby penalty had been imposed on the appellant. 3. The learned Single Judge, after elaborately considering the contentions advanced by the learne .....

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..... se notice as well as in the Order-in-Original. This aspect of the matter had been noted by the learned Single Judge and it was observed in paragraph 18 of the impugned order that it would not be proper for the Writ Court to go into the disputed questions of fact and that this has been best left for the Appellate Authority for a decision. We fully endorse the view taken by the learned Single Judge .....

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