TMI Blog2019 (8) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... exists no merit to reverse such a finding, in exercise of the appellate jurisdiction. At the same time, we take note of the observations contained in the impugned judgment to the extent of the learned Single Judge finding a strong prima facie case in favour of the appellant. Therefore we are of the opinion that, considering the special circumstances prevailing, interest of justice could be achieved by directing consideration of the appeal itself by the statutory appellate authority on an expeditious basis and till then to direct deferment of collection and recovery of the disputed amounts. We grant two weeks time from today to the appellant to file statutory appeals against Ext.P6 P6 (a) orders. If the appeals are filed within the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant filed Ext.P2 application claiming refund of the excess input tax credit, as mentioned above. When the 1st respondent failed to consider the application for refund, the appellant approached this Court in W.P.(C) No.33014 of 2018. Through Ext.P3 judgment, this Court directed an expeditious disposal of the application, within a period of three weeks. The 1st respondent thereupon issued Exts. P4 and P4 (a) notices proposing to revision of the assessment by invoking powers under Section 25(1) of the Act and also proposing to reject the application for refund. In the notices issued under Section 25(1) of the Act, it was informed that, input tax credit calculated on the total quantity of inter state stock transfer of Bullion effected will b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit as ₹ 2,69,27,728/-, despite the specific claim for input tax credit made is only to the tune of ₹ 51,71,761/-. 3. The learned single Judge while considering the writ petition found that, from the details exhibited in the accompanying documents the courts is of the view that, without further examination the ground of perversity raised in the writ petition could be considered. But the learned Single Judge had accepted the contention raised on behalf of the respondents that, even for exercising the jurisdiction for the said limited purpose, this court may have to encroach into the function of the appellate authority, in which a threadbare consideration of factual aspects is necessary. It was observed that the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion which need elaborate consideration based on factual aspects, including examination of the books of accounts of the appellant. Therefore there exist no special circumstances for permitting the appellant to bypass the appellate remedy, which is efficacious in nature. Learned counsel for the appellant pointed out that, for approaching the appellate authority, the appellant will be compelled to make payment of 1% of the disputed amount as court fee, which he could not recoup even if the appeal is allowed. But the learned Government Pleader pointed out that, insistence for payment of the court fee for filing the appeal is statutory in nature and the validity of which was already been upheld by this court. 6. Evidently, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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