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2021 (8) TMI 1178 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy of appeal - Violation of principles of natural justice - enhancement of the petitioner's taxable turnover for assessment - TNVAT Act - HELD THAT:- The power of judicial review under Article 226 of the Constitution of India is to ensure that the processes through which a decision is taken by the Competent Authority in consonance with the provisions of the Act, but not the decision itself. This being the principles to be adopted while entertaining a writ petition, this Court is of the considered opinion that the factual disputes now raised, including the legal grounds are to be adjudicated before the Tribunal in these writ petitions. The consistency and uniformity in exercising the appeal remedy before approaching the High Court is to be developed both in the interest of the aggrieved person as well as in the interest of the institutions. Institutional respects are also to be protected by the High Court. Thus, this Court is of an opinion that mere pendency cannot be a ground for preferring an appeal and the High Court in such circumstances may take a lenient view by condoning the delay in preferring an appeal, if any arises. This being the principles to be considered, this Court is of an opinion that the petitioner has to approach the Tribunal in order to adjudicate the disputed facts as well as the legal grounds raised in these writ petitions. The petitioner is at liberty to prefer an appeal before the Jurisdictional Appellate Authority in the prescribed format and by complying with the provisions of the Act and the Rules, within a period of 60 days from the date of receipt of a copy of this order - petition disposed off.
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