2023 (9) TMI 627

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..... High Court - challenge to assessment order - determination of the taxable turnover and the tax payable - HELD THAT:- Having not availed the statutory remedies available, the petitioner cannot seek to approach this Court under Article 226 of the Constitution of India to challenge an assessment order especially with respect to the computation of the turn over and the determination of the taxable t .....

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..... by the petitioner in the above writ petition - gross delay also stands against the petitioner. Petition dismissed. - Honourable The Chief Justice And Honourable Mr. Justice Partha Sarthy For the Petitioner/s : Mr.Ravi Shankar, Advocate For the Respondent/s : Mr.Vivek Prasad (GP-7) ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE In the present case, the assessment .....

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..... within one month of expiry of limitation. Even if that be deemed to be appealable then the appeal ought to have been filed by 28.06.2022. In the present case, no appeal stands filed. 3. We also notice the contours of the jurisdiction under Article 226 of the Constitution of India to interfere with appellable orders laid down by the Hon ble Supreme Court in State of H.P Ors. v. Gujarat Ambuja .....

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..... . The High Court would also interfere if it comes to a conclusion that there is infringement of fundamental rights or where there is failure of principles of natural justice or where the orders and proceeding are wholly without jurisdiction or when the vires of an Act is challenged. There is no such plea made by the petitioner in the present case against the impugned order. 4. Having not availe .....

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..... ate remedy and in that circumstance, there can be no invocation of the extraordinary jurisdiction under Article 226 of the Constitution of India. We also find that there is no jurisdictional error, violation of principles of natural justice or abuse of process of Court averred or argued by the petitioner in the above writ petition. The gross delay also stands against the petitioner. 7. As such, .....

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