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2021 (8) TMI 43 - HC - Service TaxMaintainability of petition - availability of alternative remedy of appeal - Section 85 of Finance Act, 1994 read with Rule 8 of Service Tax Rules, 1994 - violation of principles of natural justice - HELD THAT:- This Court is of the considered opinion that the importance of an appeal remedy, at no circumstances, be undermined by the High Court and findings of the appellate authority would be of greater assistance for the High Court for exercise of power of judicial review under Article 226 of the Constitution of India. This apart, adjudication of complete facts by the appellate authority based on the original records and evidences are not only important, the legislative intention is to redress the grievances of the aggrieved person. However, such an exercise cannot be undertaken by the High Court in a writ proceedings. In the event of not providing an opportunity to an aggrieved person to exhaust the appellate remedy, undoubtedly the aggrieved person is not only deprived of an opportunity for complete adjudication of the facts and the grounds of law, but there is a possibility of error, commission and omission by the High Court in view of the fact that the High Court is deciding certain facts only based on the facts filed by the respective parties. Preferring an appeal is the rule. Entertaining a Writ Petition before exhausting the appellate remedy is an exception. Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy - However, it is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings under Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. The power of judicial review of the High Court under Article 226 of the Constitution of India is to scrutinize the processes through which a decision is taken by the competent authority by following the procedures as contemplated, but not the decision itself. Therefore, the routine entertainment of a Writ Petition by dispensing with appellate remedy is not preferable and such an exercise would cause injury to the institutional hierarchy and the importance attached to such appellate institutions - the finding of such appellate forums would be a valuable assistance for the purpose of exercise of judicial review by the High Court under Article 226 of the Constitution of India. The High Court cannot conduct a roving enquiry with reference to the facts and circumstances based on the documents and evidences. Based on the mere affidavits filed by the litigants, the disputed facts cannot be concluded. The petitioner is at liberty to prefer an appeal in the prescribed format and complying with the procedures contemplated under the Act, before the jurisdictional appellate authority within a period of four weeks from the date of receipt of a copy of this order - In the event of filing any such appeal, the appellate authority shall condone the delay, if any, entertain the appeal and dispose of the same on merits and in accordance with law and by affording opportunity to the writ petitioner, as expeditiously as possible. Petition disposed off.
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