Suraj Agency Vs Union of India (Patna High Court)
Patna High Court didn’t entertained the writ application filed against ex-parte assessment order passed under GST due to availability of alternative statutory remedy of appeal before Tribunal. Accordingly, writ dismissed.
Facts- Vide the present writ petition, the petitioner has mainly prayed for quashing/setting aside the assessment order dated 06.12.2023 passed by Respondent No.6 for the F.Y. 2018-19 whereby and whereunder the ex-parte assessment order has been passed for the aforesaid period and thereby a total liability of Rs.44,42,848/- (i.e. Tax worth Rs.22,89,337/-; Interest worth Rs.19,24,959/- and Penalty worth Rs.2,28, 552/-), has been imposed on the petitioner.
It is the case of the petitioner that the impugned order of assessment dated 06.12.2023 (Annexure-P/1) is an ex-parte order without considering the stand of the petitioner. The further submission is that AO (respondent no.6) has not taken into consideration the GSTR-9 i.e. final return submitted by the petitioner in respect to the difference in turnover which was wrongly declared in December 2018 month GST return due to clerical error/typographical mistake.
Conclusion- Held that the petitioner has statutory remedy of appeal before the Tribunal, still the petitioner has chosen to move this Court in its extraordinary writ jurisdiction. This Court is of the considered opinion that the impugned orders are neither suffering from violation of principles of natural justice nor this Court finds any jurisdictional error committed by the respondent authorities. The scope of interference with the impugned orders in the extraordinary writ jurisdiction of this Court cannot be extended so as to entertain the present writ application. This writ application is dismissed.
