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2021 (8) TMI 1069 - MADRAS HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - instead of filing appeal, present writ petitions are filed raising certain factual grounds as well as legal grounds with reference to the provisions of the TNGST Act - HELD THAT:- Perusal of the assessment orders impugned dated 15.02.2021 states that appeal against the order, if any, may be filed before the Deputy Commissioner (ST), GST Appeal, Coimbatore within a period of three months from the date of receipt of the order. The petitioner, instead of preferring an appeal before the competent appellate authority, has chosen to file these writ petitions claiming that the authorities have committed certain irregularity in appreciating the documents and objections submitted by the petitioner. This Court is of the considered opinion that when an appellate remedy is contemplated under the provisions of the TNGST Act, more specifically under Section 107, the petitioner has to exhaust the appellate remedy before approaching the court of law. High Court cannot adjudicate the disputed issues between the parties, which is to be done by the original authority as well as by the appellate authority with reference to the documents and evidences - High Court cannot dispense with the appellate remedy in a casual and mechanical manner. An aggrieved person need not be deprived of valuable right of appellate remedy for effective adjudication of facts and circumstances with reference documents. Power of judicial review of the High Court under Article 226 of the Constitution of India is to scrutinize the processes and the procedures adopted by the competent authorities for arriving a particular decision in accordance with law, but not the decision itself. Thus, the High Court cannot entertain an adjudicative process regarding the mixed question of fact and law with reference to the documents and evidences in original - adjudication before the appellate authority with reference to such disputed findings of the original authority would be of greater importance. The petitioner is at liberty to prefer an appeal in a prescribed format and by complying with the Act and Rules and in the event of filing any such appeal, the appellate authority competent shall dispose of the same on merits and in accordance with law as expeditiously as possible - Petition dismissed.
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