TMI Blog2021 (11) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... e fundamental principles of natural justice, as understood in the traditional and contemporary sense, viz. audi alteram partem or nemo debet esse judex in propria causa, to have been breached - It has also been held to violate natural justice if the order that is ultimately passed in the proceedings, after extending due, adequate and reasonable opportunity of hearing, does not reveal the grounds in support of the conclusion reached by the decision maker. The first and the most prominent shade is where an order is passed without notice/without opportunity/without hearing. In such a case, there is an obtrusive violation of the rule of audi alteram partem and the writ court may not labour much to decide on the entertainability of a writ petition even if an alternative efficacious speedy remedy were made available by a statute. Complaints of violation of natural justice, which fall in the second shade and may appear to be lighter than the first, are orders passed without reasons - It is also not the complaint that the order has not assigned reasons in support of the conclusion reached. The petitioner is left aggrieved because the impugned order does not say, in so many words, as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty before the Supreme Court, the writ court ought not to normally interfere. Reliance in this connection has been placed on a decision of the Supreme Court in Union of India vs. Coastal Container Transporters Association, reported in 2019 (22) G.S.T.L. 481 (S.C.). 3. Mr. Chilana, learned advocate for the petitioner, however, by referring to an unreported decision of the Supreme Court dated 3rd September 2021 rendered in Civil Appeal No. 5121 of 2021 [The Assistant Commissioner of State Tax and Ors. vs. M/s. Commercial Steel Limited] contends that mere availability of the statutory appellate remedy does not oust the jurisdiction of the Court exercising power of judicial review under Article 226 of the Constitution of India and that a writ petition could be entertained on any one of the exceptions carved out in previous decisions and reiterated in Commercial Steel Limited (supra) being satisfied, viz. where breach of a fundamental right is complained of or the order under challenge suffers from violation of principles of natural justice or where the order has been passed in excess of jurisdiction or where a challenge to the vires of a statute or delegated legislation i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicious exercise of its discretion decline interference and relegate the party to avail such remedy. However, the decision in Commercial Steel Limited (supra) reiterates in paragraph 11 the exceptions on the existence of any one whereof the writ court may feel justified in entertaining a writ petition despite the availability of an alternative, efficacious and speedy remedy to the party aggrieved. 10. Before we proceed to examine Mr. Chilana s argument, we have noted that the Finance Act provides a complete machinery to challenge an order of assessment before the Tribunal. Also, an appeal from the appellate order would lie before the Supreme Court. The decision in Titaghur Paper Mills Co. Ltd. vs State of Orissa, reported in (1983) 2 SCC 433 , may be referred to here where the Constitution Bench decision in State of Uttar Pradesh vs Mohammad Nooh, reported in AIR 1958 SC 86 , was considered and the Court found no justification to extend the principles laid down therein to a case of the nature at hand where an order of assessment made by the sales tax officer was under challenge. It was held in paragraph 11 that where a right or liability is created by a statute whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (noticee) would not be applicable does amount to a violation of principles of natural justice, so as to persuade us to entertain the writ petition. 13. In this context, we consider it useful to also refer to paragraphs 11 and 12 of the decision in Commercial Steel Limited (supra) cited by the petitioner. Paragraphs 11 and 12 are quoted below: - 11. The respondent had a statutory remedy under section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 226. The existence of an alternate remedy is not an absolute bar to the maintainability of a writ petition under Article 226 of the Constitution. But a writ petition can be entertained in exceptional circumstances where there is: (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or delegated legislation. 12. In the present case, none of the above exceptions was established. There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not assigned reasons in support of the conclusion reached. The petitioner is left aggrieved because the impugned order does not say, in so many words, as to why the authorities cited by it were not considered to be applicable. This, according to Mr. Chilana, is a violation of natural justice. 16. We must remember that the Commissioner, while he passed the order-in-original holding that dues of service tax are payable by the petitioner, was acting in an administrative capacity. Although the order made by him might have certain attributes of a quasi-judicial act and he could even ostensibly be seen as wearing the hat of an adjudicator, who is required to act quasi-judicially, still the Commissioner in the due discharge of his functions is not expected to author an order of assessment as if he were writing a judgment. A judicial order is obviously required to deal with the authorities cited in a manner that reflects application of mind, but it is not always the case in respect of an order of the present nature. If at all, we would view the omission of the Commissioner not to separately deal with the authorities cited as something like an error committed within jurisdiction whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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