If there is an alternative remedy, the court declines to hear the petition
Fact and issue of the case
These Writ Petitions have been filed seeking to issue Writ of Certiorarified Mandamus calling for the records on the file of the respondent in CST 706116/2008-09, CST 706116/2009-10, CST 706116/2010-11 and CST 706116/2011-12, respectively, dated 02.12.2022 and quash the same as being contrary to the principles of natural justice, without jurisdiction and authority of law.
The only grievance of the petitioner is that principle of natural justice was not followed before passing the impugned order and no opportunity of personal hearing was granted.
It is further submitted that the respondent before passing the impugned order did not consider the judgement of the Hon’ble Supreme Court cited by the petitioner in support of his claim made before the forum.
In the impugned order dated 02.12.2022, it is seen that the notice has been given to the petitioner and the petitioner has also submitted his reply and thereafter enquiry has been conducted. The request of the dealer is seen to be not capable for consideration and that finding is recorded after considering the materials produced by the petitioner.
Observation of the court
Even if the petitioner is aggrieved due to any omission committed on the part of the respondent authority, there is an effective alternative remedy available to the petitioner to challenge the impugned orders by way of filing revision/ appeal before the competent authority.
I do not find that it is a fit case which should be considered for lack of opportunity in compliance of the principles of natural justic e. Sufficient opportunity is given to the petitioner.
In the result, the Writ Petitions are disposed. No costs. Consequently, the connected miscellaneous petitions are closed
Conclusion
In the result, appeal of the assessee is allowed and ruled in favour of the assessee
