9911796707
TMI Blog2024 (2) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... as also served on the petitioner requiring him to file objection, if any. The petitioner did not file any objection to the proposed assessment order and not appeared for the personal hearing granted by the assessing authority - the impugned order is not without jurisdiction or against the express provision of the law. This court cannot examine the merit of the impugned assessment order as this court does not exercise the appellate jurisdiction. While exercising the writ jurisdiction, this court has to consider whether the order passed by the authority is within jurisdiction or without jurisdiction or it is against the express provision of the law. Both the conditions are absent in this present case and therefore, there are no ground to gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provide the Income Tax return filed by the petitioner for the assessment year 2017-2018 corresponding to financial year 2016-2017. In response to the said letter written by the State Tax Officer, the Income Tax Authorities handed over the copy of the Income Tax return which would reveal an amount of Rs. 1,65,40,000/- received as sale and services in the P & L account for the financial year 2016-2017. Considering the said evidence of sale and services, assessment under Section 25(1) of the KVAT was proposed at Rs. 1,36,45,500/- (balance taxable turn over). The said proposed assessment order was given to the petitioner for requiring him to file objection if any, and an opportunity of being heard was also given. The petitioner did not file an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al under Section 55 of the KVAT Act. Instead of filing the statutory appeal, the petitioner has approached this court, the writ petition is therefore not maintainable. It is further submitted that the impugned order is neither without jurisdiction nor against the express provision of law, requiring an interference by this court in exercise of its limited jurisdiction under Article 227 of the Constitution of India. 6. I have considered the submissions and perused the writ petition and also the counter affidavit. 7. The assessment order would disclose that the petitioner was given notice for producing the relevant records to complete the assessment. The petitioner never bothered to file reply to the notices. The proposed assessment order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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