9911796707
TMI Blog2024 (2) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023; produced in seriatim as Annexures 1 to 6. The petitioner invokes the remedy under Article 226 of the Constitution of India despite the availability of statutory remedy of appeal; which, it is the trite principle, cannot be done, as has been reiterated in State of H.P & Ors. v. Gujarat Ambuja Cement Limited & Anr.; (2005) 6 SCC 499. 2. We 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 Cement Limited & Anr.; (2005) 6 SCC 499. It has been held that if an assessee approaches the High Court without availing the alternate remedy, it should be ensured that the assessee has made out a st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authorization for inspection through produced as Annexure-7, it has not been challenged in the relief portion. 4. As for the other grounds, it has been contended that the assessment has been made on various grounds of reversal of Input Tax Credit of purchase returns having not been effected, there being no legal grounds for demand, computation of demand having not been properly substantiated, mismatch of outward supply figures in the return for outward supplies vis-avis figures in the e-way bill, utilization of Input Tax Credit on account of GSTR-2A/GSTR-3B mismatch and the penalty imposed on failure to furnish consumption details; all of which are matters which could be challenged in appeal. 5. We cannot but observe that six assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for condonation of delay. With respect to Annexure-6 order, which is for the period April 2023 to July, 2023, the order was passed on 30.11.2023, which can be challenged within one month without a delay condonation application and even within a month thereafter, with proper explanation for the delay. 8. The writ petition having been filed within the period provided for appeal, we deem it fit to direct the Appellate Authority to consider the appeal filed against Annexures 1 to 5, on merits, if it is filed within five weeks from today. In so far as the other order, (Annexure-6) is concerned, the petitioner has still one month time to file an appeal, as provided under the 'BGST Act' and then again a further month, with application to condon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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