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TMI Blog2022 (9) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Brief Holder for the State. Mr. Shobhit Saharia, the learned counsel for respondent no. 2. Heard. 2. By filing this writ petition, the petitioner, an assessee of Goods and Service Tax, has prayed as follows:- "A writ, order or direction in the nature of certiorari quashing the order passed by respondent no. 2 on 29.04.2022 (contained as Annexure No. 1 to this petition)" 3. The grieva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeal), Dehradun within sixty days. He did not prefer an appeal. On 14.09.2022, he filed this writ petition challenging the order passed by the Assistant Commissioner. 4. The learned counsel for the petitioner would rely upon the observations made by the Full Bench of the Gujarat High Court, which was followed by the Division Bench of this court in SPA No. 123 of 2022, and stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cedure is specified. B) Resultantly, there is a failure of justice or it has resulted into gross injustice. 5. Thus it is clear that in limited circumstances wherein forum of appeal is provided with a un-extendable limitation, petition under Article 226 of the Constitution of India can be entertained, after the expire of limitation, and the order impugned can be quashed. However, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iorari. Certiorari jurisdiction are not exercise for quashing mere error of fact of law unless there is substantial question of law arises regarding the jurisdiction etc. of the Tribunal and that if that order is allowed to stand a gross injustice would allow to be perpetuated. It is not the case here. There is no gross injustice in this case. There is no violation of rules or procedure and princi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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