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2014 (5) TMI 532 - MADRAS HIGH COURTRecovery of difference in tax with interest Alternative remedy in fiscal matters Jurisdiction under Article 226 - Held That:- This court is afraid it cannot go into the merits in the appeals - Admittedly, the orders impugned are appealable orders and there is no proper explanation given as to why the factual aspects cannot be decided by the appellate authority - Relying upon Raj Kumar Shivhare v. Assistant Director, Directorate of Enforcement & another [2010 (4) TMI 432 - SUPREME COURT] and Titaghur Paper Mills Co. Ltd. v. State of Orissa and another [1983 (4) TMI 49 - SUPREME Court] - The power under Article 226 of the Constitution of India is both extra-ordinary and discretionary in nature - When a statute specifically provides for an appeal by the legislature, then such a remedy cannot be bye-passed for a mere asking - This Court cannot act as a substitute for an appellate authority constituted under the statute - Such a self-imposed restriction has to be followed more particularly in a fiscal Statute - Therefore, the orders passed by the learned Single Judge do not warrant interference. Raising of new grounds in a Writ appeal - Writ Court is a Court of Record Held that:- Merely based upon an additional ground is raised at the time of hearing the appeal filed this Court cannot accept the contention that the request made by the learned counsel for assessee was only for the purpose of getting orders to file Writ Appeals - In fact a perusal of the orders passed by the learned Single Judge would clearly show that specific directions have been given for the return of the original orders impugned passed by AO - Further, such a contention cannot be raised and decided before this Court as the appellant for the reason known to it has not chosen to file any review Therefore, no reason is found to interfere with the orders passed by the learned Single Judge Therefore, these Writ Appeals are dismissed - Consequently, connected M.Ps.(MD) No.1, 1, 1 and 1 of 2011 are dismissed Decided against Assessee.
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