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TMI Blog2023 (11) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 63 and pass the Assessment Order in accordance with the law in respect of the receipts received by the petitioner for providing services. Therefore, the said order cannot be said to be without jurisdiction. The petitioner was afforded the opportunity to file a reply and was also personally heard in the matter, and thereafter, the impugned order was passed. While exercising the writ jurisdiction, the Constitutional Court would confine only to the decision making process of the authority. If the decision has been taken as per the prescribed procedure, in observance of the principle of natural justice, even if the decision is rendered by the authority on an erroneous question of law and a statutory appeal is available against such an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c., from the concerned Department. The petitioner s proprietorship firm is registered under the provisions of the CGST/SGST Act 2017. 2.1 On 12.07.2022, under the authorisation dated 07.07.2022 of the Joint Commissioner (Intelligence), SGST Department, Ernakulam, the Mobile Squad No.IV, Thrissur had conducted a search at the premises of Kumar Driving School , Kuttippuram Road, Kunnamkulam. On inspection, the search party seized the receipts and registers, which contained the accounts and the details of the day-to-day dealings of the said driving school. 2.2 On verification of the records seized, it was found that the year-wise receipts of fees collected from the persons availing the services from the petitioner were Rs. 4,13,88,040/- for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as of the opinion that the issue was of the disputed question of facts and should be adjudicated at least in the first instance by the jurisdictional authority. The writ petition was disposed of vide judgment dated 25.10.2022 permitting the petitioner to file a suitable reply to the show cause notice issued under Section 63 of the CGST/SGST Act 2017 within a period of three weeks, and the Adjudicating Authority should adjudicate the show cause notice specifically adverting to all the contentions taken by the petitioner including the question as to whether M/s Kumar Motors and Kumar Driving School are separate entities or not. 3. In pursuance of the said direction issued by this Court, the petitioner filed a reply to the show cause notice vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner had not submitted full books of accounts, and no actual quantification of the income was provided. The petitioner had submitted incorrect books of accounts without any evidence of any income tax paid to the Government or the refund of fees to students. Therefore, the reply of the petitioner was not found acceptable. Shri Johny A V was present at the time of the search and was an employee of Kumar Motor Driving School for 22 years. He had signed the search and seizure memo as a witness. He attended the hearing on 29.08.2022 in response to the summons for the purposes of gathering detailed information. His statement would reveal the following informations: (a) Shri Kumaran K V/the petitioner herein is the beneficial owner of Kumar Motor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is available against such an order, the Writ Court would not interfere with the decision and the remedy would be for filing the statutory appeal. 5. Thus, the present writ petition cannot be entertained against the impugned assessment order, which has been passed in accordance with the law. The writ petition is dismissed. However, the petitioner is given the liberty to file an appeal, if he is so advised against the impugned assessment order before the Appellate Authority. If such an appeal is filed within a period of fifteen days from today, the Appellate Authority shall proceed to examine the appeal on merit without going to the question of limitation. It is made clear that this Court has not expressed any opinion on merit, but the writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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