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TMI Blog2021 (12) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the factual aspect of the matter and thereafter only the law can be applied once such factual aspects are clear before the concerned authority or the Court. This Court also feels that the matter can better be appreciated and gone into by the Appellate Authority which would be in a position to take a view with regard to issues raised by the petitioner in accordance with law after giving full opportunity of hearing to the petitioner - this Court is not inclined to entertain the writ petition for the present. Petition disposed off. - WRIT PETITION No.24768 OF 2021 - - - Dated:- 28-10-2021 - HON BLE Mr. JUSTICE AHSANUDDIN AMANULLAH AND HON BLE Mr. JUSTICE B. KRISHNA MOHAN Counsel for the petitioner : Mr. G. Narendra Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices without receipt of goods from entities who are dummy/fake. He further admitted that such irregular ITC was passed on to the petitioner. The Assessing Authority having been made aware of such situation informed the Joint Commissioner (ST), Commissioner of Central GST, Banglore, who in turn had directed the Special Commissioner (ST), for taking appropriate action and show cause notice was issued by the Assistant Commissioner (ST), Hindupur Circle, on 26.08.2021 in which opportunity of personal hearing was also indicated. The petitioner filed reply. The impugned Order of Assessment has been passed on 27.09.2021 directing the petitioner to pay the levied GST of ₹ 72,84,060/- and penalty of ₹ 72,84,060/- as also interest @ 24% o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamination of Fairoz Khan (M/s.Samadani Traders), the order has been passed. It was submitted that on the basis of the references cited in the impugned order, the Assistant Commissioner (ST), Hindupur Circle, has passed the impugned order which is more due to the direction issued by the superiors and without dealing with either the factual or legal issues raised by the petitioner. It was submitted that the Courts in various decisions have entertained the writ petition directly against the order passed by the Assessing Authority where there has been no consideration of the issues raised by the aggrieved person by the Assessing Authority. 4. Learned counsel submitted that present is a case where the Court may interfere without relegating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity of cross-examining any person, no such plea was raised before the Assessing Authority and upon show cause, he had appeared and participated in the proceeding and thereafter the impugned order has been passed. Thus, it was submitted that if at all the petitioner has any doubt or grievance with regard to any materials/statements which have been produced on behalf of the department, based on which the Assessment Order has been passed, all such issues have to be raised before the Appellate Authority and the authority would be required to take decision thereon. It was submitted that in such background, the Court in its extraordinary prerogative jurisdiction under Article 226 of Constitution of India may not be fully equipped to go into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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