9911796707
TMI Blog2025 (2) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... ner(s): Mr. Anurag Tripathi, Advocate. For the Respondent(s)/State: Mr. Dilman Rati Minj, GA. ORDER PER 1. This writ petition under Article 226 of the Constitution of India has been filed for the following reliefs:- "10.1 That, this Hon'ble Court may kindly be pleased to issue an appropriate writ, order, or direction quashing the impugned order dated 16.04.2024 passed by respondent No. 3. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 for conducting scrutiny of returns filed for Financial Year 2018-19 under Section 61 of the Act 2017. However, due to lack of awareness and technical knowledge, the petitioner could not respond the said notice. Subsequently, on 14.12.2023 another notice was issued to the petitioner under Section 73 of the Act 2017 alleging incorrect classification of supplies as NIL/exempted and tax liability at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity of hearing shall be granted to a person chargeable with tax or penalty. Section 75 also provides three opportunities of hearing to the said person. In view of such submission, learned counsel for the petitioner submits that proper taxation has not been made by the respondent and the impugned order has been passed in violation of principle of natural justice and prays to allow the petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs, the above provision is not applicable in petitioner's case. He also submits that the petitioner has an efficacious alternative remedy under Section 107 of the Act 2017, however, without availing such alternative remedy, the petitioner has adopted this route which is unjustifiable. Therefore, this petition deserves to be dismissed. 5. Heard learned counsel for the parties and perused the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al knowledge, the petitioner could not respondent to the said notice". Therefore, it cannot be said that substantial compliance of natural justice has not been made. Moreover, there is efficacious alternative remedy in favour of the petitioner of filing an appeal under Section 107 of the Act 2017. 8. For the foregoing, this Court is of the view that the petitioner has not been able to make out a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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