TMI Blog2021 (4) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ountenanced. The matter is remanded to the Assessing Officer for a fresh consideration - Appeal allowed. - Writ Appeal Nos.794 & 797 of 2021 And CMP.Nos.4279 & 4334 of 2021 - - - Dated:- 10-3-2021 - Honourable Mr.Justice T.S. Sivagnanam And Honourable Ms. Justice R.N. Manjula For the Appellant : Mr.Joseph Prabhakar For the Respondent-1 : Mrs.G.Dhanamadhri, GA(T) COMMON JUDGMENT T.S.SIVAGNANAM, J. We have elaborately heard Mr.Joseph Prabhakar, learned counsel for the appellant and Mrs.G.Dhanamadhri, learned Government Advocate (Taxes) accepting notice for the first respondent. In the light of the order we propose to pass, the writ appeals are take up for final disposal without ordering notice to the second re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition filed by the respondent? As regards the power of the High Court to issue directions, orders or writs in exercise of its jurisdiction under Article 226 of the Constitution of India, the same is no more res integra. Even though the High Court can entertain a writ petition against any order or direction passed/action taken by the State under Article 226 of the Constitution, it ought not to do so as a matter of course when the aggrieved person could have availed of an effective alternative remedy in the manner prescribed by law (see Baburam Prakash Chandra Maheshwari vs. Antarim Zila Parishad now Zila Parishad, Muzaffarnagar [AIR 1969 SC 556] and also Nivedita Sharma vs. Cellular Operators Association of India Ors. [2011 (14) SCC 337 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court that it was a case of violation of principles of natural justice or non compliance of statutory requirements in any manner. Be that as it may, since the statutory period specified for filing of appeal had expired long back in August, 2017 itself and the appeal came to be filed by the respondent only on 24.9.2018, without substantiating the plea about inability to file appeal within the prescribed time, no indulgence could be shown to the respondent at all. 6. On a reading of the above extracted paragraphs, it is seen that the Hon'ble Supreme Court, after referring to the decision of the Constitution Bench in the case of Thansingh Nathmal, held that although the power of the High Court under Article 226 of the Constituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of the Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. Vs. Union of India [reported in 1997 (5) SCC 536] wherein it was held that the jurisdiction of the High Courts under Article 226 and that of the Hon'ble Supreme Court under Article 32 of The Constitution of India could not be circumscribed by the provisions of the Enactment (Central Excise Act) and they would certainly have due regard to the legislative intent evidenced by the provisions of the Act and would exercise their jurisdiction consistent with the provisions of the Act. Further, the Court directed that the writ petition would be considered and disposed of in the the light of and in accordance with the provisions of Section 11B of the Central Excise T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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