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TMI Blog2024 (11) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... br>THE HONOURABLE MR.JUSTICE K.KUMARESH BABU For the Petitioner : Mrs.Lakshmi Gopinathan for M/s.Polax Legal Solutions For the Respondent : Mr.J.K.Jeyaseelan Government Advocate COMMON ORDER These writ petitions have been filed challenging the orders of assessment. 2. No grounds have been made as indicated in the order of the Hon'ble Apex Court in Assistant Commissioner of State Tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s established. There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a writ petition. The assessment of facts would have to be carried out by the appellate authority. As a matter of fact, the High Court has while doing this exercise proceeded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he merits of the order, which do not come within the four parameters indicated in the order of the Hon'ble Supreme Court cited supra. In view of the same, with liberty to the petitioner to approach the appellate authority by filing an appeal as provided under Section 107 of the Central Goods and Services Tax Act, 2017, these Writ Petitions are disposed of. However, there shall be no order as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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