2020 (12) TMI 1139

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..... Counsel ORDER Heard Mr. G.Mohanakrishnan and Mr. R.Sankarasubbu, Learned Counsel for the Petitioner and Mr. V.Sundareswaran, Learned Standing Counsel for the Respondent and perused the materials placed on record, apart from the pleadings of the parties. 2. The Writ Petition challenges the Order in Original No. 639 of 2012 dated 30.11.2012 passed by the Respondent determining the liability of t .....

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..... al Excise -vs- Dunlop India Limited [(1985) 1 SCC 260] has succinctly explained the legal position relating to the exercise of discretionary powers under writ jurisdiction, in the following words:- "3. Article 226 is not meant to short-circuit or circumvent statutory procedures. It is only where statutory remedies are entirely ill-suited to meet the demands of extraordinary situations as for ins .....

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..... eptable explanation from the Petitioner for not having resorted to that alternative remedy provided under the statute. It is also not the case of the Petitioner that the contentions raised in this Writ Petition could not be agitated in the appeal before the Appellate Authority. 4. Viewed from that perspective, this Court is not inclined to delve into the merits of the controversy involved in this .....

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