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2022 (4) TMI 1557 - MADRAS HIGH COURTDemand of CENVAT Credit alongwith interest and penalty - invocation of extraordinary jurisdiction of the court - violation of principles of natural justice - violation of statute - want of Jurisdiction - HELD THAT:- Insofar as entertaining a writ petition challenging the order like the present one which is impugned herein passed by the original authority by way of Order-in-Original when there is a clear alternative, effective statutory appeal remedy is available, the same should be exhausted, without which, the litigant normally would not be permitted to invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution except under the following three circumstances (i) Violation of Principles of Natural Justice; (ii) Violation of Statute; and (iii) For want of jurisdiction. The mere pendency of any issue before the Court would not preclude the Assessing Authority or the original Adjudicating Authority to proceed in accordance with law, especially under the provisions of the statute under which they are functioning. Unless and until there is a specific order of stay prohibiting or forbearing the authorities concerned from proceeding further in a particular proceedings, generally such kind of request made by the assessee or noticee to defer the hearing to get a decision in the related case pending before any Court of law would not be entertained. Therefore, that kind of request if it is rejected it cannot be termed as 'violation of principles of natural justice'. This Court feels that, in this writ petition, without entertaining the same on merits, the petitioner can be relegated to go before the Appellate Authority within a time frame - Petition dismissed.
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