Petitioner Can’t Approach HC to Challenge Assessment Order When There is No Violation of Principles of Natural Justice
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- Last Updated on 26 September, 2023
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Case Details: Ram Krishna Mission Ashrama v. State of Bihar - [2023] 154 taxmann.com 495 (Patna)
Judiciary and Counsel Details
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- K. Vinod Chandran, CJ. & Partha Sarthy, J.
- Suraj Samdarshi, Adv. for the Petitioner.
- Vikash Kumar for the Respondent.
Facts of the Case
In the present case, the writ petition challenging the assessment order passed against the petitioner was filed. The petitioner’s contention was only that the petitioner was not issued a physical notice by the department and the electronic mode should not have been chosen.
High Court Held
The Honorable High Court noted that the appeal under Section 107 was not filed by the petitioner against the assessment order even within limitation period extended suo motu by Supreme Court due to COVID-19. The petitioner could not seek to approach High Court under Article 226 of Constitution of India to challenge assessment order especially with respect to computation of turnover and determination of taxable turnover and tax payable without availing statutory remedies available.
The Court further noted that the petition can’t be entertained when there was no jurisdictional error, violation of principles of natural justice or abuse of process of Court averred or argued by petitioner. Therefore, the Court dismissed the petition.
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