TMI Blog2021 (9) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... is the rule. Entertaining a Writ Petition before exhausting the appellate remedy is an exception. Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy. However, it is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings under Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise - The power of judicial review of the High Court under Article 226 of the Constitution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of deviation of proposal is under challenge in the present Writ Petition. 2.The petitioner is dealer in cement, pesticides, seeds and fertilizers and registered dealer on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as, 'the TNVAT Act') and under the Central Sales Tax Act, 1956 (hereinafter referred to as, 'the CST Act'). The petitioner filed his monthly returns for the Assessment Years 2007-08, 2008-09 and 2009-10, declaring the total and taxable turnovers for the Assessment Years based on sales invoices issued and also indicating the Input Tax Credit availed/adjusted towards VAT liability for the year. 3.The petitioner states that once t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner has not preferred an appeal and has chosen to file the present Writ Petition. 5.This Court is of the considered opinion that the impugned order reveals that the petitioner was originally under the TNVAT Act. The total and taxable turn over of ₹ 5,78,40,317/- and ₹ 1,43,57,393/-. The Enforcement Official, in their report dated 03.11.2010, stated that the income of ₹ 5,52,685/- through credit notes and taxable @ 12.5%. Pursuant to the report of the Enforcement Officials, the competent authority determined to revise the assessment and the said assessment is made based on the files as well as the inspection conducted. Verification of the files, reports, etc., cannot be done by this Court with reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing with an appellate remedy is to be granted cautiously in view of the fact that the very purpose and object of legislation providing an appellate remedy cannot be diluted nor the benefit be denied to the aggrieved person to exhaust the same. The statutory appellate authorities are the final fact finding authorities. Thus, the finding to be made by such appellate authorities with reference to the documents and evidences are of paramount importance for the purpose of exercise of judicial review by the High Court under Article 226 of the Constitution of India. 7.The power of judicial review of the High Court under Article 226 of the Constitution of India is to scrutinize the processes through which a decision is taken by the competent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ming. 9.In view of the facts and circumstances, the petitioner is at liberty to prefer an appeal to the appellate authority under the provisions of the Act, in the prescribed format and by complying with the provisions, within a period of four weeks from the date of receipt of a copy of this order. In the event of filing any appeal, the appellate authority shall condone the delay, if any, and decide the issue on merits and in accordance with law, by affording opportunity to the writ petitioner. The petitioner is at liberty to submit all the documents, objections and the judgments relied upon, to the appellate authority, enabling them to consider and pass final orders, as expeditiously as possible. 10.With these directions, the Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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