9911796707
TMI Blog2021 (7) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.The petitioner is a manufacturer and supplier of LPG stoves, wet grinders, juicers, salad makers and mixer grinders. The petitioner is a registered tax payer under the Goods and Services Tax regime and is fully compliant with the provisions of the Central Goods and Services Tax Act, 2017, Central Goods and Services Tax Rules, 2017, Integrated Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Rules, 2017, Tamil Nadu Goods and Services Tax Act, 2017 and Tamil Nadu Goods and Services Tax Rules, 2017. 3.The learned counsel for the petitioner made a submission that the similar issues raised in the present Writ Petition are already pending and in one such Writ Petition, the Madras High Court set aside the order impugned and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the factual grounds or the mixed question of law and facts deserves complete adjudication on the hands of the competent authority. Only if incompetency of the authority is established through statutory provisions, the writ may be entertained and not otherwise. 6.The practise of raising the point of jurisdiction coupled with the facts are in ascending mode and the Courts cannot encourage such grounds raised, which all are to be decided with reference to the facts on merits. Even in case, the point of jurisdiction is raised and such point involves adjudication of facts, then also the matter should be placed before the competent authority and the appellate authority thereafter, for complete adjudication of disputed facts. The High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds raised by the petitioner in their defence statement and take a decision and pass speaking order by furnishing reasons for such a decision. This being the procedures to be followed, the petitioner is at liberty to submit their explanations/defence statement along with documents and evidences, if any, as sought for in the impugned show cause notice by availing the opportunity.
9.This being the principles to be followed, this Court is of the considered opinion that the writ petitioner has not established any acceptable ground for the purpose of entertaining the Writ Petition and accordingly, the Writ Petition stands dismissed. No costs. Consequently, connected Miscellaneous Petition is closed. X X X X Extracts X X X X X X X X Extracts X X X X
|
