TMI Blog2020 (7) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... ook the appellate remedy and invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India. It is settled proposition of law that barring a few exceptions, this Court will not entertainn a Writ Petition on grounds touching upon the errors on the facts. The petitioner has not raised any exceptional grounds for this Court to invoke its extraordinary jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appearing on behalf of the respondent. 2. The petitioner herein is a dealer in electrical goods and an assessee on the file of the respondent herein. Pursuant to the filing of the monthly returns for the Assessment Year 2012-13, the respondent had issued a notice dated 03.02.2014 to the petitioner stating that they had violated the conditions specified under Section 3(4) of the Tamil Nadu Val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Petition. 3. The learned counsel for the petitioner would contend that the respondents were factually wrong and had failed to note that the sale Invoice Nos.2071 and 2072 dated 27.12.2012 did not show the tax amount separately and that even assuming that the petitioner collected tax in terms of Section 3(4) of the Act, the respondents cannot assess the sale turn over at 14.5% p.a., but can o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (CT), which the petitioner herein has not availed of. The grounds raised by the petitioner, are factually in nature and do not fall under any of the exceptions for them to over look the appellate remedy and invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India. It is settled proposition of law that barring a few exceptions, this Court will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner is at liberty to raise all these grounds before the Appellate Authority. On receipt of such an appeal, the Appellate Authority shall endeavor to consider the same on its own merits and pass appropriate orders, after giving due opportunity of hearing to the petitioner as well as the respondent and conclude the proceedings, atleast within a period of 60 days from the date of rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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