Matter involving adjudication of facts cannot be entertained under Article 226

K. Sanalkumar Vs State Tax Officer (Intelligence) (Kerala High Court)

Kerala High Court proceeding finalized against the petitioner based on certain computer records cannot be challenged before High Court as alternative remedies before the Appellate Authority is available before the petitioner. Matter involving adjudication of facts is not possible under Article 226 of the Constitution of India.

Facts-

The petitioner suffered Ext. P8 order under Section 74 of the CGST/SGST Acts for the assessment years 2017-2018, 2018- 2019 and 2019-2020. The petitioner stated that the entire proceedings are vitiated. The petitioner alleged that the proceedings have been concluded based on certain materials allegedly recovered from the business premises of the petitioner including some computer data etc. However, the petitioner was never given copies of the data allegedly recovered from the petitioner and the Officer has arbitrarily taken some figures to arrive at his conclusions. It is submitted that though the petitioner brought this matter to the notice of the Officer by filing rectification applications, the same has not been considered.

Conclusion-

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