9911796707
TMI Blog2020 (7) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... ri, GA. ORDER Heard Mr. S. Rajasekar, learned counsel for the petitioner and Ms. Dhanamadri, learned Government Advocate appearing on behalf of the respondent. 2. The petitioner herein is a dealer in electrical goods and an assessee on the file of the respondent herein. Pursuant to the filing of the monthly returns for the Assessment Year 2012-13, the respondent had issued a notice dated 03.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of 14.5% was determined at Rs. 6,67,353/-. The said proceedings is now challenged in the present Writ Petition. 3. The learned counsel for the petitioner would contend that the respondents were factually wrong and had failed to note that the sale Invoice Nos.2071 and 2072 dated 27.12.2012 did not show the tax amount separately and that even assuming that the petitioner collected tax in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned proceedings of the respondent herein, an appeal remedy lies before the Appellate Commissioner (CT), which the petitioner herein has not availed of. The grounds raised by the petitioner, are factually in nature and do not fall under any of the exceptions for them to over look the appellate remedy and invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt has not expressed any of its views on the merits of the grounds raised by the petitioner and that the petitioner is at liberty to raise all these grounds before the Appellate Authority. On receipt of such an appeal, the Appellate Authority shall endeavor to consider the same on its own merits and pass appropriate orders, after giving due opportunity of hearing to the petitioner as well as the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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